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The research aims to find out how discretion is implemented as a form of government policy innovation in Indonesia. The importance of discretion for local governments to provide innovative policies for ideal government services. This study uses normative legal research methods with statutory approaches, conceptual approaches, case approaches, and comparative approaches. The analytical method used is descriptive and prescriptive methods. The results of the discussion show that discretionary arrangements that are implemented as a form of government policy innovation are steps that must be taken in supporting innovative officials as an effort to find common ground between innovation and law, not to be passive in realizing innovation. Discretionary criteria as government policy innovations in their implementation are assessed based on four aspects: authority, limits, testing, and judicial control. The ideal discretionary model in making innovation policies to realize bureaucratic reform must be based on the main values of the welfare state. In addition, discretionary policies must follow Pancasila values, as well as collaboration between authorities. Discretionary policies must follow the general principles of good governance (AUPB). Thus, it is necessary to have additional principles as a basis for implementing discretionary innovation policies in realizing bureaucratic reform, namely the principle of motivation, the principle of fair play, the principle of prohibition of detournement de pouvoir, the principle of justice, the principle of freedom, the principle of integrity, the principle of real goals, the principle of effectiveness and the principle of participation.

Kegiatan aktualisasi dan habituasi Pelatihan Dasar Calon Pegawai Negeri Sipil menerapkan nilai-nilai dasar core values BerAKHLAK (Berorientasi Pelayanan, Akuntabel, Kompeten, Harmonis, Loyal, Adaptif, dan Kolaboratif). Kegiatan mengaktualisasikan nilai-nilai dasar, kedudukan, dan peran PNS dalam Smart Governance. Kegiatan tersebut menetapkan isu paling (core issue) priotitas yaitu belum optimalnya media penyajian data dan informasi penyampaian profil dan data dukung satuan inovasi dalam kegiatan Wonogiri Innovation Awards di Bappeda dan Litbang Kabupaten Wonogiri. Kegiatan aktualisasi dan habituasi dilaksakan pada tanggal 19 April sampai dengan 3 Juni 2022. Gagasan pemecahan isu adalah pertama adalah menyusun rencana penyajian data dan informasi tentang profil & data dukung satuan inovasi, kedua pembuatan video tentang penyajian data dan informasi profil & data dukung satuan inovasi, ketiga melaksanakan sosialisasi dan publikasi video melalui media sosial (Instagram/ Youtube/ Website) Bappeda dan Litbang, keempat melakukan diskusi dan konsultasi secara daring, dan kelima melakukan Monitoring dan Evaluasi terhadap penyampaian profil & data dukung satuan inovasi oleh Bappeda dan Litbang Kabupaten Wonogiri. Hasil monitoring dan evaluasi menunjukkan bahwa terjadi kenaikan sebesar 28% terhadap pemahaman innovator pada profil & data dukung satuan inovasi dalam kemudahan akses data dan informasi secara online. Hal ini menunjukkan bahwa Kegiatan aktualisasi dan habituasi memberikan kontribusi visi, misi, dan penguatan nilai hasil budaya Organisasi di Kabupaten Wonogiri.

Introduction: Various surgical procedures have been found to effectively treat intractable temporal lobe epilepsy (TLE), including transcortical selective amygdalohippocampectomy (SAH), which is intended to protect the temporal lobe and to prevent interference with vascular structure. This research analyzed the outcome of post-operative seizure-free with transcortical selective amygdalohippocampectomy for intractable mesial temporal lobe epilepsy patients in a minimum two-year follow-up after surgery. Methods: Data of one hundred ninety-two patients who had undergone transcortical selective amygdalohippocampectomy for non-lesional, medically intractable, temporal lobe epilepsy were analyzed. Result: The statistical analysis indicated that Focal to Bilateral Tonic-Clonic Seizure had a more significant outcome (p=0.019) than other seizures. In all research subjects, after three, six, and twelve years of follow-up, the chance for a seizure-free after surgery was respectively 93.2 percent, 67.9 percent, and 36.7 percent with a median average survival period for all subjects of 11.00 years (95 % CI: 8.55 – 13.44) Conclusions: Transcortical selective amygdalohippocampectomy is an effective therapy for intractable mesial temporal lobe epilepsy and provides a satisfactory outcome. The transcortical approach allows an appropriate operative field by careful dissection with limited retraction to eliminate the epileptogenic target while preventing damage to the underlying vascular and cortical structures.

Asset management is needed in asset inventory. The preparation of an asset inventory is taken into account the aspects of asset management and risk management. The measurement results with SEM obtained APC values and values < 0.05 and AVIF < 5 so that the relationship between the criteria for asset management and risk management has a significant effect on the design of asset information systems. Measurement of risk management obtained 4 critical risks that affect the design of asset information systems. One of the asset information systems that meet the criteria of being integrated, easy to manage, and easy to update the data is a QR code-based check sheet. Its use in a small scope is easier to implement than using a database system.

Taxes on Certain Goods and Services (TCGS) is a concept of integrating consumption-based taxes contained in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The provisions for tax collection in this new law also change local taxation policies, particularly on tax collection on the sale of food and beverages. Therefore, this study aims to analyze the arrangement for collecting TCGS for the sale of food and/or beverages based on the principle of legal certainty and reviewing the implications of the concept of collecting TCGS on the sale of food and/or beverages in terms of local tax intensification efforts. This study uses a normative juridical method using secondary data sources. The data that has been obtained is then described descriptively with qualitative analysis methods. The results of this study indicate that the concept of collecting PBJT for food and beverage sales is in accordance with the principle of legal certainty because it limits the authority to collect VAT by the Central Government and TCGS by the Regional Government for business actors engaged in the culinary industry. To make efforts to optimize regional revenues after the enactment of Law No. 1 of 2022 is to intensify taxes by expanding the revenue base, optimizing the collection process, and increasing supervision.

Salah satu bentuk tugas bagian di Biro Administrasi Pimpinan Sekretariat Daerah Provinsi Jawa Timur adalah melaksanakan tugas di luar kantor (dinas luar). Dinas luar yang melekat pada setiap pegawai adalah dengan mendapatkan surat perintah tugas (spt) sebagai bentuk laporan pertanggungjawaban dari kegiatan yang sudah dilaksanakan. Kendala yang sering terjadi adalah keterlambatan dalam pembuatan surat perintah tugas, sehingga tugas sudah selesai dilaksanakan kemudian administrasi spt menyusul. Oleh karena itu untuk mempercepat penyesuaian administrasi dengan pelaksanaan, maka diperlukan proses administrasi yang memadai, salah satunya dengan membuat administrasi elektronik dalam bentuk aplikasi digitalisasi elektronik surat perintah tugas. Pembuatan digitalisasi elektronik ini dikembangkan dengan menggunakan metode waterfall untuk mempermudah dalam pembuatannya. Rancangan model aplikasi dibuat dengan menggunakan model notasi Unified Modelling Languange (UML) dengan memanfaatkan model use case diagram, dan activity diagram. Kemudian untuk pembuatan aplikasi dibangun menggunakan teknologi berbasis web dengan memanfaatkan kode program berbasis PHP dengan penyimpanan data dengan menggunakan database MySQL. Hasil aplikasi digitalisasi elektronik surat perintah tugas yang dibuat dapat membantu mempercepat pembuatan surat perintah tugas, sehingga dapat membantu mempermudah kinerja dari pegawai/aparatur sipil negara dalam melaksanakan tugas/dinas luar.

Purpose – The purpose of this research is knowing the level of effectiveness and implementation of the productive infaq distribution program in improving the mustahik economy. Method – This research uses descriptive qualitative research, is a research that describes the state of the object of research at the present time as it is based on the results of observations, interviews, and documentation. Result – The results showed that the distribution of productive infaq has been effective, it can be seen from the increase in the income of mustahik after receiving productive infaq from Baitul Mal Aceh Tamiang. The results also show that the distribution of productive infaq aims to help the poor who have small and medium businesses to provide capital injections to suppress the movement of moneylenders and increase family income. Limitation – This research has limitations in terms of the relatively small number of research subjects, then the research subjects are mustahik from the Baitul Mal Aceh Tamiang food security program which will be distributed productive infaq to mustahik who are entitled to receive it. Practical Implication – As a practical implication, the results of this study can be used as a reference by the government, especially zakat institutions in distributing productive infaq to improve the mustahik economy. So that by maintaining all existing SOPs, it provides an optimal impact in the distribution process of all kinds of activities.

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.

Ketegasan aturan etimologi “tenaga medis” sebagai pemimpin rumah sakit kemungkinan tidak sejalan dengan Pasal 27 UUD 1945 karena memberikan batasan ruang untuk setiap individu berkompetisi menduduki jabatan direktur rumah sakit dan memutuskan harapan profesi lain yang secara kepemimpinan dan manajerial mampu memimpin rumah sakit atau secara garis besarnya telah terjadi diskriminasi. Berdasarkan permasalahan yang telah dikemukakan, penulis mengidentifikasikan masalah mengenai bagaimana kedudukan tenaga kesehatan dan tedaga medis di rumah sakit atas keberadaan prinsip equal employment opportunity serta bagaimana penerapan asas equality before the law dan prinsip equal employment opportunity dalam persyaratan pengangkatan direktur rumah sakit dihubungkan dengan undang-undang nomor 44 tahun 2009 tentang rumah sakit. Metode penelitian yang dilakukan adalah spesifikasi penelitian menggunakan deskriptif analitis. Metode pendekatan menggunakan yuridis normatif. Teknik pengumpulan data yang akan digunakan dalam penelitian ini adalah studi dokumen. Metode analisis data adalah normatif kualitatif. Kesimpulan yang diperoleh dari penelitian yang dilakukan adalah kedudukan tenaga kesehatan dan tenaga medis di rumah sakit atas keberadaan prinsip equal employment opportunity adalah sama-sama memiliki hak dan kewajiban. Namun, ketentuan Pasal 49 ayat (3) Permenkes 30 dan Pasal 10 Permenkes 971 adalah kata “tenaga medis”. Tenaga medis menurut Pasal 11 ayat (2) UU Tenaga Kesehatan adalah terdiri atas dokter, dokter gigi, dokter spesialis, dan dokter gigi spesialis. Hal itu menafsirkan selain tenaga medis tidak diperbolehkan menurut hukum untuk menjadi direktur rumah sakit. Hal tersebut menunjukan bahwa aturan tersebut tidak menunjukan dasar filosofis. Penerapan asas equality before the law dan prinsip equal employment opportunity dalam persyaratan pengangkatan direktur rumah sakit dihubungkan dengan undang-undang nomor 44 tahun 2009 tentang rumah sakit pada dasarnya dengan keberadaan Pasal 34 ayat (1) Undang-Undang Nomor 44 Tahun 2009 tentang Rumah Sakit jo Pasal 10 Permenkes 971 adalah dokter lah yang menjadi direktur dan berdasarkan pandangan yuridis pula, maka tenaga kesehatan tidak memiliki peluang atau kesempatan untuk menjadi direktur rumah sakit. Hal tersebut berkorelasi bahwa secara terang Asas Equality Before The Law dan Equal Employment Opportunity tidak dapat dilaksanakan dalam pengangkatan direktur rumah sakitKata kunci: tenaga medis; direktur; rumah sakit.ABSTRACTThe firmness of the etymological rules for "medical personnel" as hospital leaders may not be in line with Article 27 of the 1945 Constitution because it provides a space limit for each individual to compete for the position of hospital director and decides the expectations of other professions that are leadership and managerially capable of leading a hospital or in general. discrimination has occurred. Based on the problems that have been raised, the authors identify problems regarding how the position of health workers and medical staff in hospitals on the existence of the principle of equal employment opportunity and how the application of the principle of equality before the law and the principle of equal employment opportunity in the requirements for the appointment of hospital directors linked to law number 44 of 2009 concerning hospitals. The research method used is the research specification using analytical descriptive. The approach method uses normative juridical. The data collection technique that will be used in this research is document study. The data analysis method is normative qualitative. The conclusion obtained from the research conducted is that the position of health workers and medical personnel in hospitals on the existence of the principle of equal employment opportunity is that they both have rights and obligations. However, the provisions of Article 49 paragraph (3) of Permenkes 30 and Article 10 of Permenkes 971 are the word "medical personnel". Medical personnel according to Article 11 paragraph (2) of the Health Manpower Law are composed of doctors, dentists, specialist doctors, and specialist dentists. It interprets that other than medical personnel are not allowed by law to become hospital directors, it shows that these rules do not show a philosophical basis. The application of the principle of equality before the law and the principle of equal employment opportunity in the requirements for the appointment of hospital directors linked to law number 44 of 2009 concerning hospitalsbasically with the existence of Article 34 paragraph (1) of Law Number 44 of 2009 Regarding Hospitals in conjunction with Article 10 of the Minister of Health Regulation 971, doctors are the directors and based on a juridical view, health workers do not have the opportunity or opportunity to become hospital directors. This correlates clearly that the principle of Equality Before The Law and Equal Employment Opportunity cannot be implemented in the appointment of hospital directors.Keywords: medical personnel; director; hospital.

Penelitian dilatar belakangi oleh kegiatan musyawarah guru mata pelajaran untuk dapat memberikan peran dalam peningkatan profesinalisme guru di Madrasah. Penelitian bertujuan untuk dapat memperoleh data empirik mengenai pengaruh kegiatan musyawarah guru mata pelajaran terhadap profesionalisme guru. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode survey. Sampel penelitian adalah guru Madrasah Tsanawiyah Ummul Quro Al-Islami yang berada pada kategorisasi lulusan SMA/sederajat, sarjana dan magister. Sampel yang digunakan sebanyak 91 responden dengan teknik random sampling. Hasil penelitian menunjukkan secara umum persentase musyawarah guru mata pelajaran diperoleh dengan jumlah skor sebesar 5.679 berada pada ketegori golongan cukup tinggi dengan nilai rata-rata 62.41% dan profesionalisme guru diperoleh dengan jumah skor sebesar 6.075 berada pada ketegori golongan cukup tinggi dengan nilai rata-rata 66.76%. Berdasarkan hasil analisis pada pembuktian hipotesis diketahui nilai r hitung lebih besar dari r table 0,400 > 0,207 maka dapat dikatakan bahwa adanya pengaruh secara signifikan antara musyawarah guru mata pelajaran terhadap profesionalisme guru. Dengan tingkat pengaruh variabel sebesar 40,0% dan sisanya 60,0% masih dipengaruhi oleh faktor lain

The more study describes the implementation of learning management in SMA Al Muhammad Cepu, the approach used is descriptive qualitative through case study research. Where the researcher is directly involved in extracting information from a phenomenal event regarding learning in the location. The principal, Deputy Principal for Curriculum, and teachers of SMA Al Muhammad Cepu as subjects in the current study. It was found that learning management: learning management abilities of SMA Al Muhammad Cepu teachers in planning aspects were carried out through an IHT review of lesson planning, increasing reading literacy from various reading sources in the library, attending training, seminars, and upgrading. At the same time, the teacher organizing section performs five learning steps: literacy activities, critical thinking, fulfilling adequate educational facilities and having relevance to learning needs, providing space and awards for outstanding teachers, by holding exceptional teachers, teacher creativity competitions, and promotions.

Background : High grade Gliomas (HGGs) (World Health Organization grade III and IV) are aggressive brain tumors with a poor prognosis. Serum concentrations of GFAP and EGFR are theoretically raised in glioma patients, especially primary HGGs Aim : To look at serum levels of GFAP and EGFR in patients with Gliomas (Low Grade and High-Grade Glioma) and see if they were related to clinical outcome, MRI parameter and pathological features. Method : Between 2020-2021, pre-operative blood samples were taken from 39 patients with radiologically diagnosed glioma who were performed for tumour excision. The time between blood collection and surgical resection was an average of 10 days. GFAP and EGFR serum were compared in glioma and non-glioma patients. Result : Glioma patients had average of serum GFAP 747.93 + 1349.49 pg/ml and average of Serum EGFR 9.25 + 3.17 ng/ml. Non glioma average of GFAP and EGFR respectively were 292.91 + 369.30 pg/ml and 7.81 + 3.38 ng/ml.From all variable, we performed normality test using the Saphiro-wilk normality test and all variable were no normally distribution with p

BACKGROUND: Coronavirus disease (COVID-19) has disrupted many aspects of healthcare and health education including medical education. Given that neurosurgical training requires direct patient contact, the social distancing policy due to COVID has impacted global neurosurgical education. AIM: We are conducting a systematic review to determine the impact of COVID-19 on global neurosurgical education. METHODS: This review adheres to the Preferred Reporting Items for Systematic Reviews and Meta-analyses. The literature search was conducted on three repositories (PubMed, MedRxiv, and bioRxiv) which subsequently screened by two independent reviewers. RESULTS: Thirteen articles were processed for the systematic review. The impact of COVID-19 has been mainly negative to academic activity due to reduced case number and physical contact hours. Residents were also deployed to provide care for COVID-19-related workload. However, several studies reported a positive impact of COVID-19 on residents’ well-being such as increased personal time. Besides current residents, prospective medical students were also affected by COVID-19. CONCLUSION: Neurosurgical program directors should initiate the introduction of a flexible policy to accommodate case reduction to meet the board standard and guard residents’ safety and well-being are required to ensure the sustainability of high-quality neurosurgical education.

This study aims to describe 1) students' perceptions of the purpose of learning Arabic in terms of its relevance to their learning needs; 2) female students' perceptions of Arabic teaching materials; 3) language skills (listening, speaking, reading, and writing) which are priorities and student required;; and 4) Evaluation of the desired learning. To achieve this goal, the research approach that is considered relevant in this research is a qualitative approach with a case study approach. Data were collected through questionnaires and interviews. The research results obtained are: 1) The objectives to be achieved by students are the ability to read and understand lecture material sourced from Arabic books. 2) The subject matter desired by students is related to listening, speaking, and reading skills, and relates to linguistic elements consisting of sounds, vocabulary (mufradat) word forms, and sentence structures that suit the needs (tanzhim psychology). 3) Taking into account the objectives and material above, various eclectic methods can be used with an emphasis on the touchable grammar method (thariqah qawa'id wa tarjamah) and the reading method. To practice speaking skills in communicating Arabic, the sam'iyyah syafawiyah method can be used. 4) Evaluation must be carried out programmatically using various tools, especially tests, both oral and written. This test can be objective or subjective.

The trend of electronic transactions in Indonesia is getting more attention because it causes significant changes in all areas of life. The emergence of the Covid-19 Pandemic also changed the economic landscape towards a new economy, namely digital-based economic activities. However, the use of borderless internet saves the risks and challenges that are the potential for cybercrime. Not only that, other potential problems come from taxation that has not been able to optimize state revenue in terms of electronic commerce transactions (e-commerce). The dynamic proliferation of technology is not always followed by advancement in law. To respond to the problem's urgency, a literature review is carried out and learns the ideal system in other countries. The use of data is secondary data with three legal materials. Data is collected by literature studies conducted online and proceed by data analysis. The result showed the urgency to optimize state revenues from taxation to e-commerce tax collection for Value Added Tax, Income Tax, and Electronic Transaction using Permenkeu 48/PMK.03/2020 is also supported by optimization of Law No. 2/2020 with preventive, repressive, and adaptive measures to accommodate legal loopholes that are an obstacle to increasing state revenue

Dody Priambada,1 Muhamad Thohar Arifin,1 Abdi Saputro,1 Azka Muzakka,1 Vega Karlowee,2 Udadi Sadhana,2 Yuriz Bakhtiar,1 Krisna Tsaniadi Prihastomo,1 Ajid Risdianto,1 Happy Kurnia Brotoarianto,1 Erie Andar,1 Zainal Muttaqin1 1Department of Neurosurgery, Faculty of Medicine, Diponegoro University/Dr. Kariadi Hospital, Semarang, Indonesia; 2Department of Clinical Pathology, Faculty of Medicine, Diponegoro University, Dr. Kariadi Hospital, Semarang, IndonesiaCorrespondence: Muhamad Thohar Arifin, Department of Neurosurgery, Faculty of Medicine, Diponegoro University/Dr. Kariadi Hospital, Dr. Soetomo Street Number 16-18, Semarang, Indonesia, Tel +62 813 2586 1628, Email Thohar@lecturer.undip.ac.idBackground: The current World Health Organization (WHO) 2021 classification of human glioma is based on key molecular biomarkers to define neoplastic entities. This review further delineates mutant IDH (isocitrate dehydrogenase) from wild-type IDH disease, a necessity given the large survival gap between mutant IDH and wild-type IDH tumors. In Indonesia, there are currently few reports on the distribution and significance of these mutations. Therefore, this research aims to determine the relationship between IDH mutations, as well as clinicopathological and prognostic factors in patients with gliomas. Other immunohistochemical markers including ATRX (alpha-thalassemia/mental retardation, X-linked), Ki67 and GFAP (glial fibrillary acidic protein) expression were also evaluated.Methods: Forty-two glioma samples were collected from patients who underwent surgery at Dr. Kariadi General Hospital in Semarang, Central Java, Indonesia. Fresh and paraffin-embedded, formalin-fixed tissue samples were removed and sectioned for hematoxylin and eosin staining, immunohistochemistry, and IDH analysis of mutation. Medical records were used to collect clinicopathological and survival data.Results: IDH1 mutations were discovered in 32 (76,1%) patients, and those with IDH1 mutation had longer overall survival when corresponded to patients with IDH1-wild-type. Lower expression of Ki67 was discovered to be very associated with a better prognosis.Conclusion: IDH1 mutations status showed a significant relationship with prognosis in patients with glioma. Meanwhile, other markers (ATRX, Ki67, and GFAP) did not correlate with the prognosis.Keywords: IDH1, immunohistochemical expression, prognosis, glioma, Indonesia

This study aims to determine and explain the effect of company size, profitability, leverage, capital intensity, and inventory intensity on tax revenue for the tax amnesty program at energy companies listed on the Indonesia Stock Exchange. This research is a research that uses an associative approach. The sample in this study were 13 energy companies listed on the IDX in the 2013-2017 period which were determined by the Saturation Sampling method. This study uses descriptive statistics, multiple linear regression test for panel data models, hypothesis testing (t-test and F-test) and coefficient of determination as research analysis techniques. The results obtained show that partially the Capital Intensity, Leverage and Company Size affect tax revenue from the Tax Amnesty program, while Inventory Intensity and Profitability do not affect tax revenue from the Tax Amnesty program. Furthermore, Company Size, Inventory Intensity, Capital Intensity, Profitability and Leverage simultaneously affect tax revenue from the Tax Amnesty program. This means that tax revenue for the Tax Amnesty program at energy companies is influenced by company size, inventory intensity, capital intensity, profitability and leverage.Keywords: Company Size, Inventory Intensity, Capital Intensity, Profitability, Leverage, Tax AmnestyJEL Classifications: H23, H27DOI: https://doi.org/10.32479/ijeep.11134

The rapid development of Over the Top (OTT) services has enabled consumers to enjoy high service quality from technology even more. Nevertheless, OTT also brings other effects for telecommunications companies in Indonesia; namely, there are legal problems and obstacles faced regarding regulation and practice of tax and non-tax for OTT business providers because these services do not have a form of cooperation with telecommunications operators. In addition, the model of policies and regulations is still uncertain regarding how the tax and non-tax imposition should be in Indonesia. This study uses a normative juridical research method emphasizing secondary data (library research) with three legal materials, namely primary, secondary and tertiary legal materials. The research includes data searching and inventory and laws and regulations related to tax and non-tax imposition for OTT services on the utilization of telecommunication infrastructure and other relevant sources. Results of the study determine the extent to which regulations on the tax and non-tax imposition govern OTT media in Indonesia to understand and find the policy and regulatory issues related to tax and non-tax imposition practices faced by OTT business actors. In addition, it also aims to find obstacles in policy formulation and stipulation of tax and non-tax regulations for OTT business actors in Indonesia. Further, it seeks to find a tax and non-tax policies and regulations model for OTT business actors in Indonesia through a service collaboration, comparative, and normative approaches. Hence, this will also open up opportunities to increase state revenue from the imposition of tax and non-tax from all OTT service providers, both national and international.

Digital Services Tax under Law Number 2 of 2020 is assessed as a new type of tax in Indonesia which will apply to trading activities through electronic systems (PMSE) and e-commerce platform providers (PPMSE) that face a significant economy but cannot be designated as permanent establishments due to tax agreements between Indonesia and other countries. In other words, Digital Services Tax is an alternative Income Tax in PMSE activities. Proceeding from this, it is necessary to study the position of the Digital Services Tax on PMSE and PPMSE activities in Law Number 2 of 2020 based on the tax law system in Indonesia. This research was conducted to provide an overview of the legal certainty of digital services tax collection in Indonesia. The research method used is normative juridical, with a qualitative approach, and the research specifications used are analytical descriptive. This paper presents original research on a new type of tax in Indonesia resulting in the formulation of the provisions of the Digital Services Tax in Law Number 2 of 2020 that is considered unable to meet legal requirements. This tax is a new type of tax in Indonesia, although until now, it has not been categorized regarding its classification (based on Indonesian Tax Law).

Unit Donor Darah (UDD) Kota Madiun melayani transfusi darah sekaligus menyediakan darah dari permintaan yang berasal dari Bank Darah Rumah Sakit (BDRS) maupun langsung dari Rumah Sakit di wilayah Kota Madiun dan sekitarnya. Pada tahun 2020, UDD telah berhasil memenuhi 97% permintaan darah, namun karena penyebaran virus Covid-19 yang semakin meluas maka diperlukan peramalan permintaan darah sampai akhir tahun 2021. Berdasarkan analisis data permintaan pada tahun sebelumnya diperoleh model peramalan terbaik untuk permintaan darah A adalah SARIMA(2,1,0)(0,1,1)12 dengan nilai MAPE 9,35%, model peramalan untuk permintaan darah B adalah SARIMA(1,1,0)(0,1,1)12 dengan MAPE 13,25%, model peramalan untuk permintaan darah AB adalah ARIMA(2,1,1) dengan MAPE 22,46%, dan model peramalan untuk permintaan darah O adalah ARIMA(0,1,1).

Intisari— Indonesia memiliki PDRB tertinggi pada sektor industri makanan. CV. XYZ Magetan adalah salah satu contoh industri makanan yang bergerak dalam pembuatan roti. Pertambahan kebutuhan masyarakat akan konsumsi terhadap roti, maka CV. XYZ Magetan berusaha menjaga kualitas produk roti yang dihasilkan. Proses quality control dilakukan CV. XYZ Magetan untuk menurunkan hasil reject pada roti. Pengukuran quality control mengunakan metode p chart, c chart dan histogram. Hasil pengukuran quality control pada CV. XYZ Magetan masih dalam batas yang wajar namun perlu adanya tindakan pembenahan terutama jumlah reject dari roti. Rata-rata roti mengalami reject setiap bulannya mencapai 6,01 % dari total roti yang dihasilkan. Kejadian penyebab reject pada roti dianalisis melalui risk management. Pengukuran risk management mengunakan metode Risk Breakdown Structure (RBS) dan Fault Tree Analysis (FTA). Hasil risk management diketahui bahwa terdapat 5 risiko yang menyebabkan terjadinya reject pada roti yaitu penambahan pembelian LPG, roti mengalami pecah (isi keluar bahkan bocor), tampilan toping roti kurang rapi, pembakaran tidak sempurna dan roti tidak mengembang merata saat dioven. Abstract— Indonesia has highest GRDP in food industry sector. CV. XYZ Magetan is an example of food industry which produced bread. The increase in people's need for consumption of bread, CV. XYZ Magetan strives to maintain the quality of bread products. Quality control process is carried out by CV. XYZ Magetan to reduce the reject bread. The measurement of quality control uses p chart, c chart and histogram method. The results of quality control measurements at CV. XYZ Magetan is still reasonable but it needs to be corrected for the amount of reject bread. Average of reject bread is 6.01 % from the total bread is produced. The causes of reject bread are analyzed by risk management. Risk management measurement uses Risk Breakdown Structure (RBS) and Fault Tree Analysis (FTA). Risk management result is known that there are five risks that lead to reject bread. These risks are the additional purchase of LPG, cracked bread (the contents come out even leaking), the appearance of the bread topping is not neat, the baking is not perfect and the bread does not rise evenly when baked.

This study aims to investigate the position of the DGT’s Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT’s Civil Servant Investigator ‘in legislation’ and ‘in its practice’ through library study and field research. The researcher carry out this research based on the researcher’s consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in organizational culture of each related institution. Therefore, the researcher recommend that each institution should understand carefully what their primary function is in dealing with taxation criminal so that there will be no misunderstanding and potency of overlapping between related institutions which can interfere the law enforcement process.

Partisipasi masyarakat dalam konservasi benda budaya merupakan keikutsertaan masyarakat dalam melakukan upaya konservasi cagar budaya. Perilaku manusia seringkali melakukan perusakan maupun menjualbelikan benda budaya. Konservasi lahir akibat adanya kebutuhan melestarikan sumber daya alam karena mengalami degradasi mutu yang tajam. Modal sosial masyarakat berpengaruh terhadap konservasi benda budaya. Desa Banjarejo Kecamatan Gabus Kabupaten Grobogan salah satu daerah yang mempunyai peninggalan cagar budaya yang perlu dilestarikan. Penelitian dilaksanakan dengan pendekatan deskriptif dengan wawancara mendalam untuk mendapatkan data yang berkaitan dengan penelitian. Hasil penelitian ini adalah 1) tingkatan partisipasi masyarakat dalam konservasi benda-benda budaya dan 2) bentuk partisipasi masyarakat dalam konservasi benda-benda budaya.