Amrul Mukminin. This study aims to analyze the Effectiveness of the Advertising Tax Contribution in Increasing Local Revenue in Palembang City. This research uses qualitative methods with data observation techniques, interviews and documentation. The results showed that the advertisement tax management was an effort to increase PAD in Palembang City, to someone who was trying to be managed properly. However, there are indeed several problems where the supervision and participation of the community with illegal billboards is still happening and the implementation of regional regulations is not running properly, therefore the PAD from the advertisement tax has not been maximized. The supporting factor in this research is the availability of Palembang mayor regulation number 18 of 2011 concerning requirements, and fixed procedures for collecting advertisement tax and then Palembang City Regional Regulation Number 8 of 2004 concerning Development and Retribution for Advertising. In addition, to support the vision, mission and strategic plans of the Tax Management Agency. Two things support the effectiveness of the advertisement tax contribution. Internal and external factors inhibiting factors. Obstacles in internal factors, for example, the application of sanctions for billboards arrears who have just appeared without the knowledge of the officers, and the lack of socialization from the Regional Tax Management Agency so that the public does not know about the existence of regional regulations regarding advertisement tax. Whereas in external factors, for example, the community's low awareness of paying taxes or they tend to avoid and are dishonest in the report on the results of the installation of billboards and taxpayers who live outside the city of Palembang.

This legal research aims to examine the provisions of criteria/circumstances that are casuistic in the termination of prosecution based on restorative justice. Prosecutor's Regulation Number 15 of 2020 concerning the Termination of Prosecution Based on Restorative Justice mentions the provisions of a quo in Article 5 Paragraph (2) and Article 5 Paragraph (5). The a quo provision in the regulation does not have clear indicators so it is prone to multiple interpretations. The research method used is normative juridical by examining literature materials or secondary data. There are two approaches, namely the legislative approach and the case approach. Data collection techniques are also used interview techniques in the form of questions and answers with the Public Prosecutor of the District Attorney's Office to obtain information that supports this research. The results of the study show that there are no clear indicators of criteria/circumstances of a casuistic nature in the termination of prosecution based on restorative justice has implications for the results of the public prosecutor's decision to consider the application for Restorative Justice. The absence of explanation of the provision was returned to the consideration of the public prosecutor with discretionary authority.
 

Pancasila, aspthe foundation ofpthe Indonesianpstate, serves as thepultimate source ofpall sources ofplaw in the country. Although often a topic of daily discussion, Pancasila does notpseem to be explicitly mentioned in the Indonesian constitution. Therefore, this article aims to examine thepposition of Pancasila aspthe foundation of allpsources ofplaw, as well as formulatepsteps forpits application in buildingptheprule ofplaw in Indonesia. Thepresearch method appliedpin this article ispa literaturepstudy approach, usingpdata and referencespfrom various sources suchpas scientific journals,pe-books,particles, and relevantpmagazines. The purpose ofpthis writing ispto explorepmore deeply the conceptpof Pancasila aspthe basispof the entire framework of legislation in the Indonesian legal state, explain how Pancasilapis applied aspthe mainpsource ofplaw in the process of forming apstate ofplaw inpIndonesia, so that it can be understood the positionpof Pancasila aspthe foundation ofpall laws andpregulations, andphow it is applied as the main source ofplaw.

Elections serve as a crucial pillar of democracy, allowing citizens to participate in the selection of leaders and shaping national policies. In Indonesia, the General Election Commission (KPU) is responsible for organizing elections, ensuring that the process is transparent, fair, and accountable. Understanding public perceptions of the KPU's performance is vital for evaluating the success and legitimacy of the democratic process, particularly in regions like Benowo District, Surabaya, which reflects the broader dynamics of local democracy. This study employs a qualitative methodology to explore and interpret the views and experiences of the public regarding the KPU's performance in the 2024 Election. Data were gathered through in-depth interviews with community leaders and direct observation of the election process. The qualitative approach allows for a comprehensive analysis of the complex and nuanced perceptions held by the community. The findings reveal that the public in Benowo District generally holds a positive perception of the KPU's performance, appreciating the orderliness, transparency, and efficiency of the electoral process. However, challenges such as logistics management were identified, indicating areas where the KPU can improve in future elections. These insights are crucial for enhancing the quality of electoral administration and strengthening the democratic process in Indonesia.

The use of fossil energy in the maritime industry has become a major source of carbon emissions and vulnerability to fuel price fluctuations. In an effort to overcome these challenges and move towards a more sustainable future, the use of solar energy has emerged as a significant potential solution. Batam City, with its strategic location and rapidly growing maritime interests, has great potential to adopt solar energy in its maritime operations. This study aims to investigate the potential and challenges of developing solar-based sustainable electrical energy in the maritime sector in Batam City. We identify the most suitable locations for solar panel installations, explore efficient energy storage technologies, and analyze reliable maritime grid system integration. Additionally, we discuss personnel training and environmental awareness efforts necessary to support this transition. This study also reviews the role of policy and regulation in encouraging investment in solar energy and encouraging collaboration with relevant stakeholders. The research results show that the use of solar energy in maritime governance in Batam City can reduce carbon emissions, increase energy security and reduce operational costs in the long term. This study provides valuable insights for decision making and strategic planning for local governments, industry players and academic institutions interested in realizing sustainable and future-oriented maritime governance.
 
 

The purpose of this study was to find out about the factors that cause disputes in South Bolaang Mongondow. The type of research used by researchers in preparing this study is the type of sociological juridical law research by taking an approach based on norms or legal regulations to study the process of working or interacting with law in society. The results of this study indicate that the factor causing the dispute in South Bolaang Mongondow, from the way it is done does not get a meeting point between the parties to the dispute. So much so that the unfinished permaslahan caused a dispute between the family and the village government. The impact of the dispute to the existing community so as to create conflict between the surrounding communities between the people of Hamlet 1 and Hamlet 3, until now.

Orderly and disciplined work and service is everyone's dream, including village officials, of good and correct service.  This article is the result of a literature and empirical study adapted to developments in employee disciplinary law. The purpose of this writing is simply to provide an overview of information about the legal discipline of government agencies in carrying out their duties and responsibilities to improve performance in services to the community. This research uses a literature review and empirical study approach. Discipline of Wanggarsari village officials to improve performance in accordance with Law Number 9 of 2015 as a result of amendments to Law Number 23 of 2014 concerning regional government and Law No. 30 of 2014 concerning Government Administration has not been implemented optimally, because work is not disciplined, not in accordance with the accuracy of completing tasks and so on, so that performance improvements have not been achieved according to expectations, both community expectations and the expectations of the law. The performance of Wanggarsari village officials will improve if Wanggarsari village officials in Wanggar District are aware of and practice work discipline continuously in accordance with applicable laws and regulations.

The aim of writing this journal is for readers to see more about the perspective of criminaI law in dealing with the specifics of same-sex relationships in Indonesia. The research was carried out using normative legal methods so that it is necessary to criminalize or expand criminal regulations for deviant acts committed by the LGBT community in reforming criminal law. The study results show that same-sex relationships are considered to violate norms in Indonesian society. Many people are uncomfortable with the presence of LGBT in their environment, which makes people question how the law in Indonesia handles cases of same-sex relationships. Meanwhile, same-sex relations carried out by LGBT people are not yet regulated as a criminal offense according to Indonesian criminal law, the regulation is still very limited because it only regulates same-sex sexual relations committed by adults with minors.
 
 
 

This writing has the aim of knowing the Procedures and Requirements to receive a certificate of competence in the preparation of environmental impact analysis. This is very useful, because it will provide illustrations to other people and legal entities who want to be completed if they want to have a certificate of competence in compiling an analysis of environmental impacts. With the explanation of the mechanism and requirements, therefore a person or legal entity can prepare an analysis of environmental impacts by obtaining a certificate of competence for compiling an analysis of environmental impacts. The main objective of the Environmental Impact Analysis is to ensure that business and development activities can run continuously without destroying and damaging the environment, so in another sense, business or appropriate actions from the perspective of environmental aspects.

Emerging global competition in the industry of health is possible for patients from the country more proceed On do journey to a country to develop by getting maintenance quality medical _ tall And with affordable prices. _  Medical Tourism as part of Strategy Marketing House Sick in the Tourism Area. Writing This explains Medical Tourism and strategy marketing hospital in Indonesia. Study  This aim is to analyze the readiness of House Sick, government, and travel agency tours in service tour medical. House Sick as a business private use various strategy For interesting more Lots patient or customers, like creating room therapy in a hybrid hotel (home-designed pain _ For comfort patient international ). House Sick Also compile strategy marketing For direct patient And customer as well as identify three strategies the is with connect to patient potential through a visit to the country origin, employ intermediary journey medical And compile 'medical check-up' package for person healthy.