bluuebunny/crossref_metadata_2025 huggingface dataset:
The Impact of Tax Treaties on the Promotion of FDI: the Case of Morocco
Authors: Doghmi Amine
Published: May 2023

Foreign direct investments (FDI) play a decisive role in stimulating economic growth and the socio-economic development of developing countries. Foreign investors look for states that offer an environment that is favourable to business and investment. With this in mind Morocco has adopted a policy of attracting foreign investors by reducing administrative obstacles to investment and introducing advantageous tax incentives, including the conclusion of double taxation treaties (DTT). The impact of DTTs on the promotion of FDI has given rise to some debate: the results of studies thereon have diverged, depending on the country. In the Moroccan context, the interpretation of the results of the ARDL model used in this article shows that the impact of DTTs on FDI is statistically insignificant. Consequently, the Moroccan tax authorities should start thinking about a cost-benefit analysis of these tax treaties.
Impact of Implicit Tax on Personal Income Tax Compliance Behaviours
Authors: Usman lhasan , Gimba Professor Victor Kyari
Published: May 2023

The objectives of this study are to examine the impact of implicit tax, income level and the perception of corruption on personal income tax compliance level in Kaduna State, Nigeria. The data were retrieved from primary sources, and 486 questionnaires were screened and analysed. The Breusch-Pagan-Godfrey Heteroskedasticity test was conducted to determine the presence of heteroskedasticity or otherwise, while the weighted least square regression model was used to analyse the study’s data. It was found that implicit tax and perception of corruption have a significant negative impact on personal income tax compliance behaviour, while income level has an insignificant positive impact on personal income tax compliance level. This study concluded that implicit tax and perception of corruption are important determinants of personal income tax compliance behaviour in Kaduna State, Nigeria. Therefore, the study recommended that Kaduna State government and its relevant agencies should do as much as they can to discharge their constitutional responsibilities and provide the necessary public services. The relevant tax authority should double its efforts in ensuring that all taxpayers, no matter their level of income, comply with the provisions of the relevant tax laws and the regulations of the relevant tax jurisdictions.
Impact of the AfCFTA Agreement on Customs Revenue: case of Togo
Authors: Samara Bayoma Wili
Published: May 2023

The problem of loss of budgetary revenues with the implementation of the African Continental Free Trade Area (AfCFTA) agreement remains a concern, especially for the least developed countries. The losses resulting from the removal of tariff barriers deserve to be assessed in order to allow public authorities to establish mitigating measures. Drawing from this perspective, this paper aims to quantitatively assess the impact that the AfCFTA agreement has on Togo’s customs revenue. Using the differential method of current and future tariff regimes, the results of the study estimate the total loss in Togolese customs revenue during the first three years of the implementation of the Agreement at 30.9 billion CFA. This loss represents up to 0.25 per cent of the GDP and 22.67 per cent of the customs revenue collected, which could further widen the country’s budget deficit, and consequently compromise the financing of its development needs. Faced with such a situation, the Togolese state should carry out major internal tax reforms and public policy, consisting among others of broadening its national tax base, promoting the facilitation of intracontinental trade, and supporting the private sector through financial mechanisms in order to contribute to their competitiveness in light of the competition from other foreign companies.
Tax Awareness Among Micro-Business Owners in Informal Settings
Authors: Shittu Ayodele Ibrahim
Published: May 2023

This paper broadly seeks to examine the determinants of tax awareness among micro-entrepreneurs in informal settings in the Bariga Local Council Development Area (LCDA) of Lagos State, Nigeria. Specifically, this paper examines the effects of business size, business records and tax education on tax awareness among microentrepreneurs in informal settings there. Tax awareness in this study is treated as a dichotomous variable to test the statistical significance of each of the predictors. The study uses a multiple logistic regression analysis. The findings show that gender, education, business records and tax education are significant predictors of tax awareness among the micro-entrepreneurs in informal settings. The study makes a significant contribution to an understanding of taxation in informal sector, especially in the African context where the size of informal settings significantly impacts the sustainable development of the economy at large.
An Analysis of Gender Equality and Tax Policies in Zimbabwe
Authors: Zanga Learnmore Nyamu
Published: May 2023

This paper analyses the relationship between gender equality and tax policies in Zimbabwe. It focuses on direct and indirect taxes, and explicit and implicit gender biases in the current tax system. The study under review used desktop research and a gender-disaggregated tax-incidence analysis to find that Zimbabwe’s tax laws do not have any explicit bias against women. However, indirect taxes like value-added tax, informal taxes and trade taxes, which make up 60 per cent of all tax revenue, have implicit biases against women that are hard to see. Tax data needs to be genderdisaggregated to ensure that the total revenue mix is fair to women and supports gender-transformative tax policies, both in terms of how revenue is raised and how it is spent. To increase revenue and reduce implicit bias against women, the government must close loopholes for illicit financial f lows, increase progressive taxes, evaluate incentives, and eliminate harmful incentives.
Assessment of Impact of the COMESA-EAC-SADC Tripartite Free Trade Area on Tax Revenue in Malawi
Authors: Mhango Miriam Banda
Published: May 2023

This study assessed the impact of Malawi’s joining the upcoming COMESA-EACSADC Tripartite Free Trade Area (TFTA) on Malawi’s tax revenue. The TFTA countries have agreed to liberalise 60 to 85 per cent of tariff lines once the Agreement comes into force, while the remaining 15 to 40 per cent will be negotiated in due course. Three simulations were conducted using the Tariff Reform Impact Simulation Tool: full liberalisation, 85 per cent liberalisation, and 60 per cent liberalisation. The findings reveal that the TFTA will have a negative impact on Malawi’s tax revenue. The findings also indicate which are Malawi’s revenue-sensitive goods under the TFTA, and how the list will change depending on how much the country liberalises its trade. The study also establishes that Malawi’s manufacturing sector will be the most affected sector under the TFTA. In conclusion, it is recommended that since Malawi is joining the TFTA, it should consider improving and reforming tariff revenue collection to protect itself from the expected revenue loss.
Impact of Tax Compliance Enforcement Initiatives in Uganda: case Study of the Value-Added Tax Fraud Campaign
Authors: Gaalya Micah Samuel
Published: May 2023

By utilising the economic deterrence theory of tax compliance the study establishes the impact of a VAT fraud campaign on taxpayer behaviour in Uganda. The study employed grouped matching difference-in-differences in regressions. We used monthly time-series data for 563 taxpayers for the period 2017–2018. The data was acquired from the Uganda Revenue Administration (URA) database. The results show that there was a small improvement in compliance behaviour over a timeframe of one year after the implementation of the VAT fraud campaign. Return filing increased by 35 per cent, timeous or on-time filing increased by 5 per cent and non-filing decreased by 3 percent. The policy implications are that the URA should put more effort into improving return filing since this should lead to important behavioural change. In addition, the URA should design specific risk treatment strategies targeting late and non-filing. Lastly, future compliance risk mitigation strategies should be focused on specific sectors where lessons learnt can easily be replicated in respect of different taxpayers within a given sector.
What Drives the Tax Compliance Levels of Sole Traders in South Africa?
Authors: Koloane Cathrine Thato , Makananisa Mangalani Peter , Sityoshwana Sandisiwe , Tokwe Thabisa
Published: May 2023

The study examined the drivers of levels of tax compliance of sole traders in South Africa. The study adopted a quantitative research approach where a sample of 500 sole traders was selected from a database of 146 075 active sole traders for the fiscal year 2020/21. A survey questionnaire was used to collect primary data from the participants. Only 194 sole traders responded to the questionnaire, resulting in a response rate of 39 per cent. Descriptive and inferential statistics, as well as multiple linear regression, were used to conduct the analysis. The study revealed that the tax compliance level of sole traders is inf luenced by whether their friends and relatives pay all their taxes and whether they have too much debt, which discourages tax compliance. The study recommended targeted taxpayer education and awareness, tax alleviation measures for sole traders, and government transparency in expenditure management policy, amongst other things. The study makes an important contribution to the body of knowledge in this research area and provides much-needed insights on how to improve the tax compliance levels of sole traders.
Foreign Aid and Domestic Revenue Mobilisation in Conflict-Affected Countries
Authors: Diarra Souleymane , Diakite Maimouna , Tapsoba Sampawende J.-A. , Zongo Tertius
Published: May 2023

In recent years, there has been increasing interest in the impact of conflict on taxation, and a few articles have focused on aid effectiveness in conflict-affected countries. Although both aid and conflict have been identified as major determinants of tax performance, there is little agreement on the nature of their individual and joint effects on taxation. This study contributes to this debate by considering a sample of 123 developing countries over the period 1984 to 2014. Our findings show that aid granted during a period of conflict positively affects revenue collection, and this impact increases with technical assistance. A deeper analysis demonstrates a nonlinear relationship between aid provided during times of conflict and domestic revenue mobilisation. The institutional environment appears to be a factor that may mitigate, and even reverse, the nature of the relationship between aid and revenue mobilisation.
Royalty Tax Rate and the Under-reporting Dilemma in Tanzania’s Mining Sector
Authors: Ibrahim Amos James
Published: May 2023

The paper investigates whether an increase in royalty tax rates reduces or eliminates under-reporting by firms in Tanzania’s mining sector. It uses a theoretical approach to dynamic optimisation techniques. The findings suggest that an increase in the royalty tax rate does not necessarily lower the possibility of under-reporting. Our approach is to look at the royalty tax that is levied based on the gross value. Its impact on the firm’s extraction behaviour depends mostly on the prices of minerals. More importantly, the price movements counteract the impact of a given royalty tax. We also suggest that when a country wishes to reduce or eliminate under-reporting practices, it should strengthen the regulatory body that oversees the operations of firms in the sector.
Proposition for an AFCFTA-based Tax Dispute Court for the Timely Resolution of Commercial Tax Disputes
Authors: Aren Marie-Louise Fehun
Published: May 2023

The African Continental Free Trade Area (AfCFTA) Agreement is promoted as a developmental game-changer set to foster an impressive growth in intra-African trade. Already, economic forecasts project that the successful implementation of the AfCFTA could boost intra-Africa trade and investments from the current 16 per cent to about 35 to 40 per cent by 2040. However, the success of the AfCFTA implementation is largely dependent on the willingness of its member states to carry out large-scale trade and investment reforms to reap the benefits of the free trade area. One area in dire need of reform is the tax dispute settlement mechanisms (TDSM) found in tax, trade and investment agreements. These mechanisms often act as technical barriers to the realisation of the AfCFTA objectives. This paper seeks to review the TDSM provisions contained in the tax, trade and investment agreements, including the newly drafted AfCFTA investment protocol. It also seeks to provide a comprehensive analysis of the challenges inherent in these instruments with the aim of offering solutions through a progressively binding AfCFTA tax court. The court will enhance the timely and equitable resolution of tax disputes in the AfCFTA and promote a more conducive environment for investment, trade and growth.
Technology Evolution and Tax Compliance: Evidence From Rwanda
Authors: Hakizimana Naphtal , Santoro Fabrizio
Published: May 2023

Technology and digitalisation have great potential to boost taxpayer compliance and revenue collection in Africa. Despite an increasing reliance on IT solutions for taxpayers, evidence of their effectiveness is still limited. In Rwanda, the revenue authority has introduced a more advanced version of an electronic billing machine, EBM version 2 (EBMv2), both to strengthen the tracking of transactions for enforcement purposes and to improve the experience of taxpayers. Based on a wealth of administrative data, this paper evaluates the impact of the adoption of EBMv2 on the filing behaviour of firms. Importantly, we can compare first-time adopters of EBMv2, mostly new taxpayers, with those moving from the old EBM version 1 to EBMv2. Findings reveal a significant increase in turnover, VAT inputs and VAT due, driven by new users. The probability of zero filing is reduced. Furthermore, discrepancies between VAT and income tax returns are greater, due to a much larger increase in turnover from VAT returns, mostly attributable to first-time users. We recommend that policymakers closely examine shifters who do not change their behaviour after adoption. Furthermore, we suggest that tax authorities adopt a more holistic approach to monitoring compliance across different tax categories since the positive impact on VAT does not necessarily translate into income tax.
Tax Policy, Corruption and Poverty in WAEMU
Authors: Alinsato Alastaire S. , Zogbasse Symphorien
Published: May 2023

The aim of this paper is to demonstrate that a tax policy designed for taxes for social purposes reduces poverty in the West African Economic and Monetary Union. Poverty reduction requires optimal taxation, reduction of corruption, and improvement of the final consumption level per inhabitant. In order to reach this conclusion, we used panel data from the period 1996 to 2019. We used a method based on ‘panel-corrected standard errors corrected’ (PCSE). The paper suggests that public officials should establish proper tax policies and effective social protection programmes, and ensure good tax governance. Mainly, authorities can establish tax exemption thresholds for the poor, increase tax rates on the highest incomes, and ensure good tax governance.
Application of Autoregressive Distributed LAG Models to Evaluating Malawi’s Tax Revenue Productivity and Tax Administration Reform
Authors: Chilima Isaac Yamikani
Published: May 2023

This analysis demonstrates the application of autoregressive distributed lag (ARDL) models to gauge tax revenue performance in both the short term and the long term, as well as how to incorporate dummies to gauge changes following a popular semi-autonomous tax authority reform. To measure performance, we estimated tax buoyancy, defined as the percentage change in tax revenue in response to the percentage change in the tax base. Using data from 1979 to 2017 from annual economic reports and the United Nations University Government Revenue Dataset, the results show that personal income tax is the most productive of the direct taxes, while VAT is the most productive of the indirect taxes. However, underperforming customs duties estimates were evidence of deep-seated problems, calling for urgent intervention to curb tax evasion, fraud and corruption. Overall, estimates also suggest that tax revenue productivity improved following the tax reform, although the study could not fully credit the improvement to the reform itself.
Literature Study of Sukuk as a Sharia Securities Instrument
Authors: Sokawati Karina Rizki , Sri Pujiningsih  , Makaryanawati
Published: May 2023

Sukuk is one of the subjects in the field of Sharia accounting that is growing rapidly in Islamic finance as an alternative investment instrument that has attracted investors' interest in the last few decades. This article aims to provide a deeper understanding of the topics raised, and the theories and methodologies used in research conducted in all countries in the world in the last 10 years (2010-2020). A review of articles from Publish or Perish that is indexed by Scopus and guided by the NVivo R1 application is used to analyze the data. From the results of the study, it was found, firstly about the trend of research on sukuk over the last 10 years by categorizing it from the publishing journal, year of publication, country, and research theme. Second, it was found that there were 29 theories used in previous articles related to the review of the Sukuk literature as an investment in Islamic securities. Furthermore, this theory influences the methods used for research, there are 29 methodologies found in previous articles. Third, the findings regarding research gaps are based on themes for further research
Mosaic of conservation units: a conservation strategy for the Seridó Potiguar biome
Authors: Fontgalland Isabel , Zenon Sabino de Oliveira
Published: May 2023

This article aims to show the Seridó Potiguar - Brazil through the model of integrated management of conservation units and protected areas, known as area fragmentation mosaics. The loss of native vegetation, caused by anthropic destruction, is felt as one of the conditioning factors in the decrease of biodiversity almost everywhere on Earth, however, only with the creation of Conservation Units (UCs) will it be possible to establish a tool as a conservation strategy. The National System of Conservation Units (SNUC) began the structure in mosaics, where it could provide a participatory and social management of the territory of those involved, taking into account the conservation of biodiversity and geodiversity. In this way, this article observes to what extent a good management of UC mosaics can bring a better contribution to the conservation of biodiversity and geodiversity, taking into account particularly the Caatinga biome in the Seridó of the state of Rio Grande do Norte. As results, the project presents biophysical, socioeconomic and environmental elements.
Keywords: Mosaic. Conservation Unit. Protected Area. Protected Area. Environment.
Instructional Leadership Skills, Emotional Competencies, and Teachers’ Work Performance in Selected Public Junior High Schools
Authors: Jimenez Rica Grace , Galicia Leomar S
Published: May 2023

The study aimed to determine the instructional leadership skills, emotional competencis, and teachers’ work performance in selected public junior high schools in the City Schools Division of Biñan City for the School Year 2021-2022. The researcher utilized the descriptive correlation approach and the study sample consisted of (256) teachers. The results of the study were based on the researcher-made questionnaire. The findings indicated that the school heads’ level of instructional leadership skills was interpreted as very high with a weighted mean of 3.61 while their level of emotional competencies was considered very high with an overall weighted mean of 3.41. In terms of teachers’ work performance, 206 of the respondents received a 4.500 to 5.00 range of scores in their IPCRF and were classified as Outstanding in level of work performance with an equivalent percentage of 80.47. Then 50 of the respondents received a 3.500 to 4.499 range of scores in their IPCRF and were classified as Very Satisfactory level of work performance with an equivalent percentage of 19.53. The findings revealed that a p-value of 0.000 was lower than 0.01 level of significance; therefore, there was a significant relationship between the school head’s level of instructional leadership skills and their level of emotional competencies. The findings revealed that a p-value of 0.050 was equal to the 0.05 level of significance; therefore, there is a significant relationship between the school head’s level of instructional leadership skills and teachers’ work performance. The results revealed a negligible relationship between teachers' job performance and school leaders' emotional abilities, with a Pearson r value of 0.093 and a p-value of 0.139 which is higher than 0.05 level of significance indicating no significant correlation between the teachers’ work performance and the level of emotional competencies of school heads. An action plan was proposed to strengthen the school heads’ instructional leadership skills and emotional competencies and to build more rapport with the teachers.
La investigación y su importancia en el ámbito de educación superior
Authors: Tigre Méndez John Kevin , Rizzo Anastacio Rita Elizabeth
Published: May 2023

La investigación es un eje transversal en la educación en general. El proceso investigativo es la Génesis del conocimiento. La educación superior, por otro lado, depende de las habilidades de investigación de los docentes y estudiantes. El propósito de este estudio es describir la importancia de la investigación en el ámbito superior. La metodología empleada fue de investigación descriptiva, de tipo documental. Se debe concluir que la investigación tiene una gran importancia en el proceso de formación de profesionales, es decir, en la educación superior. La calidad y la actualización constante depende de las habilidades investigativas que desarrollen durante su proceso de formación. La investigación es el medio mediante el cual se encuentran soluciones a los problemas, se da respuesta a las interrogantes y además permite obtener información objetiva con el fin de crear y ofrecer estrategias; que inviten a mejorar las condiciones de adquirir nuevos conocimientos para promover el proceso de aprendizaje.
PELAKSANAAN ASIMILASI NARAPIDANA DI LEMBAGA PEMASYARAKATAN KELAS II KOTABUMI
Authors: Fikma Edrisy Ibrahim , Wijaya Pratama Ardi
Published: May 2023

The assimilation of prisoners must meet certain conditions first which are not regulated in the Correctional Law based on article 14 paragraph (2) which reads that the provisions regarding the requirements and procedures for the implementation of the rights of prisoners as referred to in paragraph (1) shall be further regulated by regulation. The government. The problem in this research is how the assimilation of prisoners in the Class IIa Correctional Institution in Kotabumi is carried out and how is the responsibility of prisoners who receive assimilation. The approach used in this study is an empirical approach, which is an approach that is carried out by conducting direct research to collect all information related to this research, either by  interviewing related parties, or by careful observation of the object of research. Based on the results of the study, it can be seen that the Implementation of Prisoners' Assimilation at the Class IIa Penitentiary in Kotabumi, the implementation of an assimilation program for prisoners is needed, looking at Article 7 of the Universal. The implementation of the assimilation program at the Class II a Kotabumi Penitentiary has been running according to applicable procedures and is legal according to law, and from several assimilation theories and the responsibility of prisoners who receive assimilation. According to Article 1 point 4 of the Correctional Law, the role of the Correctional Institution is responsible for all existing prisoner assimilation programs, both in terms of supervision, data collection, and social sanctions carried out by assimilation prisoners who act again within the community itself. The author's suggestion is to carry out assimilation with third parties, this is more effectively done than only in the prison environment. Prisoners who assimilate with third parties will meet more with the community, in contrast to assimilation in the prison environment which only meets visitors and the surrounding community. Assimilation with third parties can be done in Islamic boarding schools, to deepen religious knowledge.
PELAKSANAAN PENGAWASAN INSPEKTORAT PROVINSI LAMPUNG TERHADAP PENYUSUNAN DOKUMEN PELAKSANAAN ANGGARAN
Authors: Maulidiyah MSK Indah , Hernawan Ahmad
Published: May 2023

Making Terms of Reference and implementing the supervision of the Lampung Province Inspectorate on the preparation of Budget Implementation Documents that have not been optimal is an interesting thing to study, how is the implementation of the Terms of Reference (TOR) in the preparation of the Budget Implementation Documents by the Regional Apparatus of Lampung Province; as well as how the supervision of the Lampung Provincial Inspectorate of the Budget Implementation Documents Preparation by the Lampung Provincial Apparatus. The purpose of this research is to 1) knowing that there is a TOR will make it easier for the supervisory apparatus to supervise and measure the performance of the implementation of an activity; 2) knowing the implementation of supervision by the Inspectorate of Lampung Province on the preparation of Budget Implementation Documents by the Regional Apparatus of Lampung Province.
TINDAK PIDANA PENGELAPAN MOBIL TREVEL (Studi Perkara Nomor 55/Pid.B/2019/PN Kbu)
Authors: Wahyudi Agung
Published: May 2023

Indonesia is a developing country, the higher the economic needs of the community, the higher the risk of crime. Crime will not go away by itself, Cases of crime are getting increasingly common, and the most common is property crime, which includes embezzlement. of rental cars. There have been many cases of embezzlement of rental cars in big cities, one of which occurred in Kotabumi, North Lampung, embezzlement is a form of action that violates the provisions of Article 372 of the Criminal Code, therefore law enforcement against the crime of embezzlement of rental cars must be completed professionally by the authorities. law enforcers so that the case is revealed and can be completely resolved with justice, as well as for the creation of good and fair law enforcement before the law. Research objectives: 1). To find out how the law enforcement against the crime of embezzlement of rental cars. 2). To determine the elements that prevent law enforcement from enforcing the law. the crime of embezzlement of rental cars. The research method used in this study is normative and empirical and the data collection procedures used are: 1). Literature study by reading books, studying, citing, examining what is obtained from the book literature. 2). Field studies by interviewing resource persons. The results of the author's research are: 1). Law enforcement against the embezzlement of a rental car that it is true that the defendant committed a crime of embezzlement. With various considerations the judge in deciding the sentence for the defendant who then the judge decided a prison sentence of 2 years and 10 months. 2). The inhibiting factors in law enforcement against the crime of embezzlement of rental cars are statutory factors, economic factors.
BANTUAN OPERASIONAL MANAJEMEN PELAKSANAAN PENDIDIKAN ANAK DINI
Authors: Muryadi Muryadi
Published: May 2023

A legal analysis of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) at Aisyiyah Bustanul Athfal Kindergarten, Bandar Putih Tua village, Anak Ratu Aji sub-district, Central Lampung district in 2020/2021 was conducted to determine whether the implementation process was in accordance with the Ministry of Education and Culture's (PERMENDIKBUD) Number 20 of 2020 concerning amendments to the Regulatio Using a problem-solving strategy The research in this study employs an Empirical Approach, which entails gathering data and conducting direct field research to obtain clearer and more accurate data about the issues being addressed in the study.The analysis of the Implementation of Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) was carried out by focusing on the procurement of preventive goods from the Covid-19 Virus, as well as the process of reporting accountability for the use of BOP PAUD funds by carrying out accountability, according to the study's findings.the solution to the utilization of funds from the receipt and distribution procedure
PELAKSANAAN BANTUAN LANGSUNG TUNAI DANA DESA PANDEMI COVID-19
Authors: Rahman Arif , Kisworo Yudi
Published: May 2023

The impact of epidemics of infectious diseases, such as Covid-19, on the lower middle class is very severe. Indeed, due to limited commercial activities, social and economic impacts have an impact on people's welfare, possibly increasing the number of poor people in Indonesia. In the midst of the Covid-19 outbreak, one of the government's actions is to provide Direct Cash Assistance from the Village Fund (BLT-Dana Desa) to economically and socially underprivileged communities to meet their daily needs. The question raised in this study was how to distribute the BLT Village Fund to Cahaya Negeri Villages in order to help them overcome the impact of the Covid-19 outbreak and other challenges. The empirical approach, used in this work, is the next step. We used primary and secondary data from field studies and literature review. While the data analysis used is qualitative analysis, which explains the facts systematically, thoroughly, and structured so that conclusions are easier to draw from the existing problems. Based on the findings of this study, the Village BLT Fund was distributed in two waves in Cahaya Negeri Village. However, due to several inhibiting factors, such as delays in the implementation of distribution from a predetermined schedule, problems with nepotism or the family system, administrative errors and lack of transparency in the implementation of distribution, and potential errors due to lack of socialization. If done, it can be said that the distribution has not been optimal and is not in accordance with applicable regulations. According to the author, villages should be more fair and open in data collection and announcement of the list of potential KPM BLT Village Funds, and the Village Fund BLT program should be more socialized to all Cahaya Negeri Villages.
PENEGAKAN HUKUM TERHADAP PELAKU PENGANCAMAN PORNOGRAFI (Study Kasus Polres Lampung Utara)
Authors: Edrisy Ibrahim Fikma , Rozi Fahrul
Published: May 2023

This study intends to identify law enforcement against perpetrators of pornography condemnation based on Article 45 paragraph (1) and Article 27 paragraph (1) of the ITE Law, as well as determine what variables prevent pornography condemnation. ITE This is a study of legal principles. The case under investigation will be thoroughly investigated by researchers. Secondary data is the type of information used. Primary legal documents, secondary legal materials, and tertiary legal materials were used as secondary data sources. Primary and secondary data are the types of data collected by the writers in this study. Data that is directly obtained from a source is referred to as primary data
PEMBELAJARAN ONLINE MASA COVID-19 DI PERGURUAN TINGGI (Studi Universitas Muhammadiyah Kotabumi)
Authors: Fatimah Sri Retno , Abduh Salis M , Dinata M. Ruhly Kesuma
Published: May 2023

During the COVID-19 pandemic, it affected the education system which directed the learning system to the implementation of distance learning, so that education continued to work to achieve the functions and objectives of education in Article 3 of Law Number 20 of 2003 concerning the National Education System. The method used in this research is empirical legal research to see directly and observe the objects and circumstances that exist in the research area and their legal effectiveness. A learning policy can be said to be effective and successful if it can realize the functions and objectives of education. The components involved in the learning system such as educators, materials and curriculum, learning methods, infrastructure and learning environments are evaluated to see whether or not the educational functions and objectives are implemented. In online learning during the COVID-19 era, the functions and objectives of education have not been fully achieved due to obstacles in their implementation. The inhibiting factors in its application are lack of concentration, inadequate facilities and infrastructure, limited internet access and limitations in the use of technology. As long as there is no solution to quell the pandemic, online learning must continue and educator practitioners must increase creativity to create quality and interesting learning.
EKSISTENSI BADAN PENGAWAS PEMILIHAN UMUM DALAM PENYELENGGARAN PEMILIHAN UMUM MENURUT UU NOMOR 7 TAHUN 2017 TENTANG PEMILIHAN UMUM
Authors: Mardiyati Siti , Indrajaya Indrajaya
Published: May 2023

As one of the election organizers, Bawaslu has now become an institution that structurally already exists at the district and/or city level. As an institution authorized by law. Law Number 7 of 2017 concerning General Elections provides reinforcement for Bawaslu in carrying out prevention and prosecution with the authority to decide disputes over the election process and administrative violations. The problem in this journal research is how the existence of Banwaslu after the issuance of Number 7 of 2017. This type of legal research is normative, the legal materials used are primary, secondary and tertiary. It is carried out with a statute approach and the conclusion of this study is that the existence of Bawaslu is currently in line with public expectations
ANALISIS PERTIMBANGAN HAKIM DALAM MENJATUHKAN PUTUSAN TERHADAP PELAKU TINDAK PIDANA MENGHILANGKAN NYAWA ORANG LAIN (Studi Perkara Nomor 64/Pid.B/2018/PN.Kbu)
Authors: Fadhilah Nisa , Kamilatun Kamilatun
Published: May 2023

Pemeriksaan pada sidang pengadilan pastilah dipimpin oleh seorang hakim, dimana dalam persidangan tersebut hakim dan Jaksa Penuntut Umun bertanya kepada terdakwa atau kuasa hukumnya dan saksi-saksi hal ini dimaksudnya untuk menemukan kebenaran materiilnya seperti waktu dan tempat terjadinya pidana, unsur-unsur pasal yang dilanggar serta hal-hal yang memperberat dan meringankan terdakwa. Selanjutnya sebelum hakim menetapkan putusannyahakim juga akan memeriksa syarat formilnya seperti identitas terdakwa nama, tempat tanggal lahir, jenis kelamin, umur, pekerjaan, alamat, serta agama terdakwa. Hasil penelitian bahwa pertimbangan hakim yang berupa putusan yang nantinya harus dipertanggungjawabkan oleh hakim itu sendiri, sedangkan yang menilai putusan tersebut adalah masyarakat luas.
PERTANGGUNGJAWABAN ANGGOTA KEPOLISIAN ATAS KESALAHAN PENEMBAKAN YANG MENYEBABKAN LUKA BERAT (Studi Pada Polsek Abung Semuli Polres Lampung Utara)
Authors: Idran Mohammad , Reza Muhammad
Published: May 2023

Penggunaan senjata apiooleh aparat Kepolisian, haruslah melalui beberapa tahapan gyang ketat, guna untuk menghindari terjadinya kasus-kasus penyalahgunaan senjata api tersebut akibat terjadinya “kelalaian”. Yng menjadi permasalahan dalm penelitian ini adalahoBagaimanakah Pertanggungjawabano Anggota Kepolisian Ataso Kesalahan Penembakan Yang Menyebabkan Luka Berat dan Apa Saja Hambatan Terhadap Pertanggungjawaban Anggota Kepolisian Atas Kesalahan Penembakan Yng Menyebabkan Luka Berat. Pendekatn yang digunakn dalam penelitianoini adalah terdiri dari pendekatan normatifoadalah pendekatano hukum normatifo ,dalamm aksinya pada setiaap peristiwaohukum tertentu yang terjadi dalamosuatu masyarakat. Berdasarkan hasil penelitian dapat diketahuii bahwa Pertanggungjawabano Anggota Kepolisian Atas Kesalahan Penembakan Yang Menyebabkan Luka Berat, Apa Akibat setelah dijatuhkan nya sangsi oleh hakim, pada sidang kode etik kepolisian kepada AKP Tri Handoko, SH bersama anggotannya yaitu Bripka Yuli Suryadi, Brigpol Lucki Atmaja, Brigpol Hardiyansyah, Brigpol Winci Kiki Saputra, dan Brigpol Destra Pahlevi, Bahwa Anggota tersebut “dikenakn ketentuan hukuman disiplin yaitu melanggar ketentuaan Pasal 4 huruf d dan Pasal 5 huruf a PPRI Nomor 2 tahun 2003 tentang Peraturan Disiplin Anggota KepolisianoRI dan Dalam Peraturan Pemerintah Republik Indonesia Nomor 2 Tahun 2003 tentang Peraturan Disiplin Anggota Kepolisian Negara Republik Indonesia, Pasal 4 huruf (d) mengatur tentang kehidupanobernegara dan bermasyarakat”, hukuman yang di jatuhkan terhadap AKP Tri Handoko, SH bersama anggotannya yaitu Bripka Yuli Suryadi, Brigpol Lucki Atmaja, Brigpol Hardiyansyah, Brigpol Winci Kiki Saputra, dan Brigpol Destra Pahlevi. “hukuman yang dijatuhkann terhadap para angota adalh terlalu ringan, karena tidak sebandng dengan perbuatannya” yang telah menyebabkn orang luka berat dan Hambatn teradp Pertanggungjawaban Anggota Kepolisian Atas Kesalahan Penembakan Yang Menyebabkan Luka Bert, antara lain: “pada sidang, seringotertunda karena kesibukan masing-masing dari anggota Komisi Kode Etik Polri yang mana ybs adalah pejabat utama di tingkat Satker Kepolisian Resor Lampung Utara. Kedua, Saksi yang dipanggil ada yang tidak memenuhi panggilan, dengn alasan takut kepada pihak yang dilaporkan”. Saran penulis ialah Agar setiap adaokasus yang di lakukan anggota secepatnya di proses sesuai undang undang yang berlaku.
Integrity and Ethical Values, and Financial Performance of Savings and Credit Cooperatives (SACCOs) in Mid-Western Uganda
Authors: Baguma Muhunga Kule Dr. John , Rwakihembo Dr. John , Frederick Kijjambu Dr. Nsambu , Kamukama Professor Nixon
Published: May 2023

Purpose: To establish the relationship between control integrity and ethical values, and financial performance of SACCOs in Mid-Western Uganda.

Methodology: To collect data was presented using frequency tables and was analyzed using standard regression analysis. Besides, a cross-sectional research design and positivist paradigm were used. Besides, a closed-ended questionnaire was used to collect data.

Findings: The study findings indicate a strong positive significant relationship between integrity and ethical values and financial performance of SACCOs in Mid-Western Uganda.

Unique Contribution to Practice and Policy: This study provides a detailed understanding of how integrity and ethical values influence financial performance, thus pointing to the fact that integrity and ethical values are predictors of financial performance.
An Ecological Bridge for a Criminological Gap: Eight Stages of the Origin and Evolution of Environmental Criminology (From 1800 to 1900).
Authors: Ranaweera K.G.N.U
Published: May 2023

Environmental criminology is the study of criminality, victimization, and the built environment in relation to specific locations and the ways in which people and groups intentionally or unintentionally influence one another through the spatial organization of their activities. The strengths of environmental criminology include its rejection of the root-causes approach and its demonstration of the advantages of a situational perspective; its challenge to the conventional view that some ‘evil’ condition generated the crime; and its improvement in our understanding of criminal events and prevention. This paper tracks the development of environmental criminology by collecting its key stages in one place. The environmental perspective encompasses a wide range of methodologies, despite consistent criteria and qualities. Different levels of analysis, inquiry strategies and explanation models address crime patterns and the environment. This paper will examine the historical roots of the environmental perspective on crime from 1800 to 1900. This process will highlight academics’ contributions to environmental criminology. The paper begins with a review of the origin of the ecological viewpoint on crime, then summarizes the work that has formed environmental criminology, and finally reviews the literature.
Readiness of BCU Senior High School Students on The Implementation of Limited Face-To-Face Learning
Authors: Cherrie Mae M. Manuel , Manion K Alcantara , Merline L. Ignas
Published: May 2023

As the COVID-19 global outbreak was wrecking havoc in December 2019, the education sector was greatly impacted. As the outbreak progressed, education shifted to distance learning, and soon after the restrictions loosened, it already transitioned to blended learning. The study aims to identify the needs of the students in preparation for face-to-face classes. A self-made questionnaire was sent via Facebook Messenger to the respondents. Of the 220 Grade 12 Baguio Central University senior high school students, 209 responded to the questionnaire which is 95% of the total population. Moreover, a focus group discussion was used to explore the meanings of survey findings that cannot be explained statistically. There were eight (8) participants from each strand having a total of 32 students. The findings of the study showed that the BCU senior high school students were moderately ready for the implementation of limited face-to-face learning. And, the challenges they have encountered are moderately serious. Based on the findings, the conclusions were drawn, that the BCU senior high school students have satisfactory preparedness for the implementation of limited face-to-face learning. And, the challenges they have encountered are manageable due to the assistance from their teachers, and as Gen Zers they are already customed to the use of technology. Therefore, it is recommended that the students are ready for full face-to-face learning.
Higher Education Institutions’ Sustainable Development towards Agenda 2030: A Global Goals in Policy and Curriculum
Authors: Shava George N , Mkwelie Nhlanhla , Ndlovu Mlisa Jasper , Zulu Eldon
Published: May 2023

A shift in Higher Education (HE) for sustainable development towards achieving Agenda 2030 Global goals is required in Africa for HE to be in alignment with global sustainability agenda. A major transformation in HE needs to occur across all disciplines to ensure addressing Agenda 2030 Global goals. The main objective of the study was to evaluate how Higher Education institutions have gone towards attaining Agenda 2030 on sustainable development. The specific objectives were to: examine the interplay of structure, culture and agency in achieving Agenda 2030; find out why universities are failing to propel themselves towards the agenda; identify mechanisms and strategies that can be taken to enhance the achievement of the goals; examine the level of preparedness of Higher Education management in achieving Education for Sustainable Development (ESD) and the role stakeholder should play in strengthening the achievement of ESD. Data was collected through interviewing deans, lecturers and administrators from the National University of Science and Technology, Midlands State University and the University of Zimbabwe. While efforts have been made to move towards ESD many structural, agential and challenges were found across universities including growing number of students, lack of financial support, absence of ESD strategy in institutions and others. Further, institutional administrative structures are rigid and immune to innovation. Several recommendations are made including funding to enable a reorganisation of HE structures that will propel the achievement of ESD.
Analysis of the Influencing Factors of Elderly being Abused and Remaining Silent in China
Authors: Shumin Jiang
Published: May 2023

Under the Confucian culture of “family ugliness must not be exposed”, the elderly in China often choose to be aggrieved/remain silent when facing domestic abuse. Based on the data of the fourth sample survey of urban and rural elderly living conditions in China in 2015 (N=19,940), this study used the Logit model to analyze the influencing factors of the risk of family abuse and the choice of remaining silent of the elderly. The results showed that the annual incidence of domestic abuse among the elderly in China was 5.36%, and the proportion of those who chose to remain silent was 35.77%. The more sons, the higher the risk of domestic abuse in the elderly and whether the elderly choose to remain silent, and the more daughters, the higher the risk of domestic abuse in the elderly, but whether they remain silent is not significant. Overall, it shows that “raising children does not prevent old age”, and to be precise, it cannot prevent the occurrence of elderly abuse.
VIRTUAL REALITY, DIGITAL TECHNOLOGIES AND BRAIN REWIRING TECHNIQUES FOR INTERVENTION IN ATTENTION-DEFICIT/HYPERACTIVITY DISORDER (ADHD)
Authors: Gkora Vana , Driga Anna Maria
Published: May 2023

Attention-deficit/hyperactivity disorder (ADHD) is a neurodevelopmental disorder that affects cognitive function, behavior, and social interaction. While medication and behavioral therapy are the standard of care for ADHD, complementary and alternative interventions that leverage the brain's neuroplasticity, such as brain rewiring techniques and digital technologies, have emerged. These techniques, including cognitive-behavioral therapy, mindfulness-based interventions, neurofeedback, Neuro-Linguistic Programming, clinical hypnosis, exercise, yoga, music therapy, and working memory exercises, aim to modify the function and structure of the brain to improve cognitive function, self-regulation, and overall quality of life in individuals with ADHD. Additionally, virtual reality has shown promise as a potential tool for improving attentional control and reducing ADHD symptoms. This literature review provides an overview of the effectiveness of brain rewiring techniques, including NLP and clinical hypnosis, as well as exercise, yoga, music therapy, and working memory exercises for ADHD, and the potential utility of virtual reality for treating ADHD.
DEVELOPMENTAL COORDINATION DISORDER (DCD) AND THE ROLE OF ICTS AND NEUROFEEDBACK (NF) FOR TRAINING AND INTERVENTION
Authors: Pergantis Pantelis , Drigas Athanasios
Published: May 2023

DCD is a neurodevelopmental disorder that affects many levels of a person's functioning, displaying a multitude of features that persist throughout the person's life. Neurofeedback is a widely used form of non-invasive intervention that is implemented worldwide in non-DCD populations and is presented to be effective targeting a lot of difficulties and common features of DCD. The purpose of this literature review is to highlight the impact of NF showcasing several studies of its effectiveness to several populations with main key characteristics that are found to be presented also in DCD. In the introduction, the basic definitions concerning the concepts of DCD and neurofeedback are described and in the main part, an analysis of DCD is made to further investigate its key characteristics that aligns with other populations (especially ADHD) in which further investigation using neurofeedback is proposed due to its effectiveness.