ABSTRACT
This study aims to analyze the implementation of the policy of providing additional, conditional income improvement allowances to improve the performance of civil servants, as well as identify inhibiting and supporting factors for its implementation. The research location was at the Regional Development Planning Agency office in Jayawijaya Regency. The research method uses a descriptive qualitative approach with Miles and Huberman analysis techniques based on interview data, observation, and documentation. This study found that implementing the income improvement allowance policy at Bappeda Jayawijaya Regency is relatively effective but still leaves various structural deficiencies. Income improvement allowance improves discipline, productivity, and job satisfaction, with allocations based on position, workload, and discipline, although employee understanding of the assessment mechanism is uneven. Successful implementation is supported by human resource competence, budget adequacy, organizational communication, and electronic attendance systems. In contrast, the main challenges of lack of transparency, limited facilities, weak commitment of implementers, and employee resistance still hamper the effectiveness of the policy. The findings emphasize the need for internal communication reform, strengthening the integrity of implementers, and continuous education on policy substance to ensure more sustainable success. This research is expected to contribute to Bappeda Jayawijaya Regency in strengthening human resources through training and education to improve employees' managerial and communication skills. In addition, ensuring the timely availability of the income improvement allowance budget and implementing strict supervision of employee attendance and performance is important. Providing strict sanctions will also improve discipline and effectiveness of policy implementation.

ABSTRACT
Intersubjective communication refers to the interactive communication between subjects for mutual understanding, identification, and solutions to the problems. The objectives of this research were to explore the procedures of cultural transmission by studying intersubjective communication in higher education between China and “Belt and Road” countries. The researcher adopted semi-interview with 13 participants and analyzed through MAXQDA software (V. 2020) and text analysis based on Yuri M. Lotman’s dialogue. The major finding indicated that intersubjective communication in higher education between China and “Belt and Road” countries works through contact and selection, internalization and integration, and transmission.

ABSTRACT
This study aims to analyze the implementation and obstacles in the distribution program of earthquake-affected house repair assistance funds by Regent Regulation Number 26 of 2023. The research was conducted in Dampit Sub-district, Malang Regency. The data analysis technique in this research uses qualitative analysis techniques. This study found that the absence of a special Standard Operating Procedure (SOP) caused the mechanism for distributing aid funds to be complicated and convoluted, resulting in delays in disbursement. Earthquake victims urgently needed relief funds from the National Disaster Management Agency (BNPB) in the Dampit Sub-district, but administrative constraints slowed their distribution. The implementation team from the Regional Disaster Management Agency (BPBD) of Malang District and Dampit Sub-district have worked optimally according to their primary duties and functions and the technical guidelines in Regent Regulation No. 26 of 2023, with good coordination between the implementation team and disaster victims. Supporting factors for the success of this program include cross-party cooperation, technical guidelines, and employee integrity in data collection and verification. The inhibiting factors are complex mechanisms, limited trained human resources, and a manual data collection system prone to manipulation. This research contributes to policy implementers by recommending the preparation of special SOPs, increasing human resource capacity, intensive socialization, and building information systems for transparency and efficiency in the distribution and data collection of aid recipients.

ABSTRACT
The lack of authority of a party that does not have the right to place a mortgage on a creditor, which in the future results in a dispute, whether criminal or civil, has different legal consequences. So, it is appropriate to know the legal strength of proof of the mortgage right certificate in terms of the registration system in Indonesia and the legal consequences of issuing mortgage rights, which occur based on the mortgagor's lack of authority over the object of the mortgage right. The research uses normative research methods with analytical descriptive analysis techniques. The Mortgage Rights Certificate (SHT) has strong evidentiary power if it meets three main aspects. First, the existence of cadastral data plots, namely data related to land conditions, such as location, area, and land boundaries, which are obtained from accurate measurements of land plots. Second, a public register should be created that records the names of land rights holders. The relevant agencies officially manage this general list and are a trusted source of information. Third, implementing a publication system that shows openness of information to the public allows other parties to know the status of land rights. In issuing an invalid mortgage right due to non-compliance with applicable legal provisions, a mortgage right can have no legal force if the party providing the mortgage right is not registered as the legal owner of the object in question. This will cause losses for the party who receives the mortgage right because they cannot rely on the mortgage right to execute the debt if the debtor does not fulfill his obligations. Non-compliance or violation of the authority and provisions governing legal validity can result in serious legal consequences, such as cancellation of mortgage rights, loss of rights to objects guaranteed, or even material losses for interested parties.

ABSTRACT
Taxes are mandatory contributions that individuals and entities must fulfill to support state activities. One significant tax component is the Value-Added Tax (VAT), which substantially contributes to state revenue, including from the tobacco industry sector. However, violations of tax obligations, such as using fictitious tax invoices, often result in state financial losses. One critical case is the re-determination of suspects in a VAT matter involving the tobacco industry in Blitar during 2015-2016, which sparked debates over the legality of the legal procedures. This study employs a normative juridical method with a statutory and case approach to analyze legal procedures related to the re-determination of suspects. The findings indicate that the re-determination of suspects in this case failed to adhere to the principles of justice and applicable legal procedures. The re-determination was carried out without adequate evidence, utilizing previously processed evidence in court without an Eintracht verdict, making it premature and violating the ne bis in idem principle. This highlights that the applied legal procedures did not reflect proper legal practices. This study recommends enhancing the capacity of law enforcement officers to understand tax law and ensure objective judicial processes with valid evidence. Imitating the ultimum remedium principle and applying fair legal principles in tax cases are essential steps to create a better tax system and prevent future violations.

ABSTRACT
Youth unemployment has become a critical socio-economic challenge in Nigeria, particularly in urban areas like Umuahia, Abia State, where it is strongly linked to rising criminal activities, including kidnapping. This study investigates the impact of youth unemployment on the increasing rate of kidnapping and its effects on security in Umuahia Urban. The study was driven by the need to understand the root causes of youth involvement in kidnapping and to propose viable solutions to address both unemployment and crime rates. The research was guided by four objectives: identifying the socio-economic factors contributing to youth unemployment, examining the influence of unemployment on youth involvement in kidnapping, assessing the impact of youth-related kidnappings on the security of Umuahia Urban, and proposing strategies to reduce unemployment and curb kidnapping. The study employed quantitative surveys of 400 respondents including youths of age 15-35 years. The findings reveal that unemployment, driven by lack of skills, limited job opportunities, and inadequate government support, significantly contributes to youth involvement in kidnapping. The consequences of these criminal activities include increased insecurity, economic instability, and strained relations between communities and law enforcement. The study recommends implementing targeted vocational training programs, improving youth employment initiatives, and enhancing law enforcement strategies to reduce kidnapping rates and promote a more secure environment in Umuahia Urban.

ABSTRACT
Introduction: Psychologists increasingly see culture as vital in defining our sense of self. Though many theoretical perspectives exist on how culture impacts one’s identity, this research seeks to justify these claims and contribute to the existing empirical data. Methodology: The current research used a qualitative methodology through thematic analysis and semi-structured interviews to justify the claims that culture influences one's identity through a symbolic interactionism perspective. The participants in the study were four psychology students at a Higher Education Institution (HEI) in the United Kingdom. They were interviewed with the focus theme question, ‘How does culture shape our identity?’ The combined transcribed responses were used as the basis for this research study on culture and its implications in shaping one's identity through self, identity, and culture—findings: The results indicated that culture is an imperative theme that defines one's self–construal. The culture in which people are born may be viewed as a psychological phenomenon impacting how they define their identity. Culture and the development of self intertwine in explaining a person’s behaviours. The identity of self–development is responsible for framing humans' mental lexicon and their cultural perspectives.