Abstract:This study aims to determine the application of the elements of the crime of premeditated murder under Article 340 of the criminal code in Decision No : W20.U1/25 / AT.05.02/12/2019 and to find out the legal considerations…
ns of the panel of judges in the imposition of penalties against perpetrators of premeditated murder in the decision No. W20.U1/25 / AT.05.02/12/2019.The method used in this study is the technique of data collection by way of research study of documents conducted in the Gorontalo District Court and reading literature and other reading sources as well as interview techniques in which the authors conduct direct questioning to the parties concerned in this case Gorontalo District Court judges, prosecutors and legal experts concerning the object research. The results of this study showed that the application of elements of the crime of premeditated murder law and Decision No: W20.U1/25 / AT.05.02/12/2019 is accurate.the public prosecutor uses the indictment of the first indictment primair Article 340 of KUHP ,indictment subsidiair 338 of KUHP indictment more subsidair 351 paragraph(3) of KUHP and the second indictment 285 of KUHP
Abstract:This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects…
fects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.
Abstract:21st century skills absolutely must be taught at all levels of education, especially elementary schools, because students have experienced very fast changing times. Elementary school students are automatically involved in…
n becoming part of 21st century society. Therefore, 21st century 4C skills, namely Critical Thinking and Problem Solving, Communication, Collaboration, and Creativity and innovation should be taught at all levels of elementary school classes according to the development and needs of students . The aim of the study is to describe the nature of 21st century skills and the importance of their application in elementary schools. The research method used is literature study. The data sources in this study were examined from various reading sources such as books and journal articles. This method is carried out so that this journal article can provide relevant and reliable information based on data sources and provide a clear picture of 21st Century 4C skills in elementary schools. The results of this study indicate that teaching 21st century skills is a necessity for every school to form skilled students in 21st century society. The learning objectives are so that students are familiar with good communication, cooperate in a compact manner, are critical of problems and are able to solve them, and are critical and innovative in their work produce new goods.
Abstract:M-Paspor aims to make passport services more transparent, accountable and fast. However, in the process of its application as a public servant, the socialization provided has not been able to fully reach the community. So…
o people have to come repeatedly to just ask questions related to the use of the application. This study aims to describe the implementation of e-government in the use of m-paspor applications at the Immigration Office Class II TPI Tanjung Uban. The research method used is a qualitative method with a descriptive approach. The theory used from Harvard JFK School of Government, with several indicators including Support, Capacity and Value. The results showed that the implementation of e-government in the use of m-paspor applications has run in accordance with the objectives but has not been optimal in one of the indicators. In the Support indicator, support in the form of SOP’s and m-paspor policies, direct socialization and through social media as well as supporting infrastructure at the Immigration Office Class II TPI Tanjung Uban is quite good. In the Capacity indicator, the availability of financial resources is intended for socialization needs, the information technology infrastructure in the service process looks adequate to facilitate the community, but in the process of implementing the application there are still several obstacles, including frequent application errors, payment codes do not come out, limited quotas and so on, as well as the availability of human resources derived from receiving CPNS selection analysis S1 immigration and has been provided with periodic training by the Directorate General of Immigration. The Value indicator is considered good, because both officers and the public have been able to feel the convenience with the m-paspor application.
Abstract:The Karimun Regency Government is improving fisheries business services through the Fisheries Service creating an online-based service innovation in the form of the ARAHKAN (Let's Realize Harmonious Fisheries) Application…
n in realizing fisheries administration services that are fast, cheap, efficient and transparent. This research discusses matters related to the implementation of fisheries business services using technology and obstacles in application services. The aim of this research is to find out how application-based fisheries business services are at the Fisheries Business Services UPT, Kundur District, Karimun Regency. The method used in this research is a qualitative descriptive method with informants consisting of elements from the Fisheries Service, UPT and the community and using data collection techniques and tools in the form of observation, interviews and documentation. The overall research results of this application have been said to meet expectations based on the following 4 indicators: a) input: human resources, finances, adequate facilities and infrastructure. b). Process: easy procedure, more time and cost efficient. c). Output: service levels increase, such as Kube, fuel recommendations, benefits received by fisheries business actors increase. d). Outcome: fisheries business services are more effective and efficient. However, in terms of the implementation process it cannot be said to have met expectations because there are still obstacles or obstacles such as network problems, the community is not yet technologically independent.
Keywords : Services, Policy Evaluation, Electronic Services
Abstract:This study discusses the implementation of a web-based student e-attendance system at Baitussalam Islamic Boarding School using the Scrum method. This system was developed to replace manual attendance recording, which is…
inefficient, error-prone, and complicates the reporting process. The application of the Scrum method aims to ensure that the system development is structured, adaptive to change, and meets user needs. The e-attendance system has key features including multi-level authentication (admin, teacher, and principal), data management for students, teachers, classes, subjects, teaching schedules, semesters, attendance processes, reporting, and teacher performance monitoring. Testing was conducted using the blackbox testing method on eleven main modules. The test results showed that all system functions ran well without major errors. The system has been proven to improve the efficiency, accuracy, and transparency of attendance recording, as well as facilitate reporting. However, the system still has limitations, such as dependence on an internet connection and lack of integration with other systems.
Abstract:Efficient queue management is a major challenge in public services, including in Cibeunying District. Traditional manual systems often lead to unorganized queues, long waiting times, and public dissatisfaction. This study…
y aims to design and implement a more modern and structured technology-based queue numbering system. The system is designed as a web-based application that allows users to take queue numbers directly on-site or via mobile devices. Additionally, the system is equipped with an automatic call feature, where if a number is not present after two calls, the next number is automatically called. The implementation results show that this system can improve service efficiency, reduce waiting times, and provide a more convenient experience for the community. With this system, the Cibeunying District can significantly optimize the quality of its public services.
Abstract:Citra Teluk Sibayan Hot Springs is the first geothermal hot spring in Batubara Regency. The hot spring has gained recognition among the public and faces challenges in managing its canteen and lodges. The community service…
e program aims to enhance service quality through digital transformation. The initiative is based on the need to improve operational efficiency and visitor satisfaction through technology. The method of the program consists of three phases: first, a needs analysis and design of a digital system for food ordering and lodge management. Second, the implementation of technology, including the development of an application, integration of a payment system, and installation of hardware. Third, staff training to ensure effective use of the system. The initial results of the program show improved record-keeping of canteen sales and visitor satisfaction. The digital payment system accelerates transactions, reduces errors, and streamlines sales tracking. Positive feedback from visitors and staff indicates a better experience and the potential for increased revenue. This program is expected to serve as a successful model for the application of digital technology in managing tourism facilities.
Abstract:The aim of this study is to assess whether the application of the three-step interview method affects the ability to write observation report texts among 10th-grade students at Madrasah Aliyah Swasta Al-Washliyah Binjai…
Serbangan. This research is an experimental study using a posttest-only design. The population consists of three 10th-grade classes, with two classes selected as samples: X IPA 1 and X Agama, chosen randomly using simple random sampling. The X Agama class was taught using the three-step interview method, while the X IPA 1 class served as the control group with conventional teaching methods. After the completion of the instruction, the post-test results showed an average score of 87.5 for the experimental class and 61.29 for the control class. The t-test results revealed a Thitung value of 79.15, exceeding the Ttabel value of 2.00, which means the null hypothesis (H0) can be rejected and the alternative hypothesis (Ha) accepted. This indicates that the three-step interview method has a significant effect on the ability to write observation report texts among 10th-grade students at Madrasah Aliyah Swasta Al-Washliyah Binjai Serbangan.
Abstract:This study aims to analyse the strategy of the Merauke Regency Government in managing Wamanggu Market and to identify the factors influencing its implementation. The research employed a qualitative descriptive approach,…
with data collected through interviews, observations, and documentation. The informants included the Head of the Department of Industry, Trade, Cooperatives and Small and Medium Enterprises (SMEs) of Merauke Regency, the Head of the Trade Division, the Head of the Wamanggu Market Technical Implementation Unit (UPTD), the Chairperson of HIPPAM, market traders, and consumers. Data were analysed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that the management strategy of Wamanggu Market is implemented through four main aspects: trader registration, trader regulation and enforcement, market management evaluation, and the enforcement of trader discipline. However, the implementation of these strategies has not yet been fully effective. Trader registration continues to rely on outdated data, resulting in discrepancies between administrative records and actual field conditions. Regulatory measures have not been entirely successful, as some traders continue to operate outside the designated market area and kiosk allocation does not always comply with established zoning arrangements. Market management evaluations are conducted regularly; however, follow-up actions have not been sufficient to resolve existing problems significantly. Furthermore, the enforcement of trader discipline remains constrained by low levels of compliance among traders and the inconsistent application of regulations.The study also reveals that market management strategies are influenced by internal factors, including limitations in human resources, infrastructure, budget availability, and inter-agency coordination, as well as external factors such as regulatory frameworks, trader participation, environmental conditions, market dynamics, and consumer behaviour. Therefore, improvements in human resource capacity, stronger institutional coordination, enhanced infrastructure, and the development of adaptive management strategies are necessary to achieve more effective and sustainable management of Wamanggu Market.