The Unitary State of the Republic of Indonesia is an archipelagic country with the largest number of islands in the world and has abundant wealth, including those contained in the outer islands. However, it turns out that the Indonesian government has not fully empowered and managed the outer islands optimally. This study aims to analyze the protection of Indonesia's outer islands based on the concept of an archipelago state.The results show that the existence of the outer islands in Indonesia has received international recognition based on the United Nations Convention on The Law of the Sea 1982 through the use of archipelago baseline. Protection of the outer islands is carried out in the form of state policies through statutory regulations and any management actions.

This study aimed to examine the effect of the information technology application on auditors performance in KAP Makassar. This study performed to the public auditor working in KAP. Data collection will be done with the survey taken from KAP in Makassar by 45 respondents through questionnaires and using proportional random sampling. Test of data quality used validity test and reliability test. Prerequisite test analysis using multicolinierity test, heteroscedasticity test, normality test, and test linieritas.Teknik data analysis will use descriptive analysis, simple regression test and multiple regression. The result of this research indicates that the application of information technology which is represented by three independent variables, skill and knowledge, system usage and perceived usefulness, has a positive and significant influence about the auditor’s performance. The findings of this study recommends increased in information technology usage so that the effectiveness and efficiency of the audit process can be improved.

Every motorized vehicle owner who uses his car on public highways is required to pay the motor vehicle tax. This study seeks to ascertain the extent to which the collection of motor vehicle taxes will contribute to local income in South Sulawesi province between 2017 and 2020 as well as the challenges that will face Makassar city in South Sulawesi province in collecting motor vehicle taxes. The methodology utilized in this study is an empirical legal approach of data collection, where writing evaluates issues using a combination of secondary legal facts and primary data gathered in the field. The findings of this study suggest that although the tax target and actual collection of motor vehicle taxes tend to rise, the income from these taxes in PAD Region II Makassar city does not necessarily decrease. The challenges faced by tax officers in doing their duties, one of which is the general lack of information regarding timely payments.

The village is at the forefront of development and improvement of community welfare. Villages are given the authority and adequate sources of funds in order to manage their potential to improve community welfare. Each year the central government allocates a large enough village fund to be given to villages. This study aims to determine how the management of village funds in Tondon Langi village,'Tondon District, North Toraja Regency and what factors influence the management of village funds in Tondon Langi village' North Toraja Regency. This research method is a juridical empirical research that is analyzed qualitatively descriptive. The results of the study show that the management of village funds in the village of Tondon Langi ', Tondon District, North Toraja Regency starting from planning, implementation, transparency, reporting to accountability has been implemented but the results have not been maximized. The influencing factor is the supporting factor, namely the existence of community participation and the availability of natural resources such as the availability of sand and stone mines, while the inhibiting factor is the human resources of government officials in Tondon Langi 'village which are still low and communication is not smooth as evidenced by the existence of the ego of the community who wants it. equitable development of each hamlet regardless of priority scale.

The purpose of this article is to know and understand about the process of guiding correctional students in the correctional institutions at the Abepura Jayapura Community Service Institution. The type of this research is juridical normative which is sourced from primary and secondary and tertiary materials, which are analyzed qualitatively by describing the results of the existing data descriptively. The results of the study provide an illustration that the development of correctional students in the Class Iia Abepura Correctional Institution is carried out with the first stage of guidance followed by assimilation then integration with the hope that after serving a period of punishment students can return to society and society can accept it but that in the implementation of coaching there are obstacles faced by the officer. Obstacles are divided into two parts, namely internal factors, namely prisoners, facilities and infrastructure, budget / funds and human resources (supervisors) then external factors are lack of coordination with supervisory judges, supervisory prosecutors and correctional institutions.