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"Ketentuan Pasal 153 HIR/Pasal 180 RBg yang mengatur mengenai pemeriksaan setempat tidak menyebutkan pemeriksaan setempat sebagai sebuah kewajiban dan juga tidak menyebutkan secara tegas objek pemeriksaan setempat, kemudian pemeriksaan setempat diatur lebih lanjut dalam SEMA Nomor 7 Tahun 2001 tentang Pemeriksaan Setempat yang mewajibkan untuk melakukan pemeriksaan setempat terhadap objek benda tidak bergerak misalnya tanah dan bangunan. Mengacu pada Pasal 153 HIR/Pasal 180 RBg sehingga memungkinkan untuk melaksanakan pemeriksaan setempat terhadap subjek orang, sebagaimana diterapkan dalam Studi Penetapan Nomor 196/Pdt.P/2020/PN.Jkt.Pst dalam hal permohonan pengampuan. Kemudian, seiring dengan adanya perkembangan teknologi dan informasi yang didukung dengan lahirnya persidangan secara elektronik termasuk dalam hal persidangan pembuktian, sehingga pemeriksaan setempat juga dapat dilaksanakan secara elektronik. Dengan berdasarkan hal tersebut, yang menjadi rumusan masalah dalam penelitian ini adalah bagaimana ketentuan pengaturan pemeriksaan setempat yang dilakukan terhadap subjek orang khususnya dalam permohonan pengampuan berdasarkan studi terhadap penetapan No. 196/Pdt.P/2020/PN.Jkt.Pst serta Bagaimana prosedur pelaksanaan pemeriksaan setempat yang dilakukan secara elektronik berdasarkan studi terhadap penetapan No. 196/Pdt.P/2020/PN.Jkt.Pst. Penelitian ini menggunakan metode penelitian yuridis-normatif yang didasarkan pada metode kualitatif. Berdasarkan hasil penelitian dari analisis pembahasan ini, ketentuan pengaturan pemeriksaan setempat terhadap subjek orang khususnya dalam hal pengampuan dapat mengacu pada Pasal 439 KUHPerdata, selain itu mengenai prosedur pemeriksaan setempat secara elektronik secara khusus belum terdapat pengaturannya secara tegas, namun dengan melihat pelaksanaannya secara elektronik, maka ketentuannya tetap dapat mengacu sebagaimana yang diatur dalam PERMA Nomor 1 Tahun 2019 sebagaimana telah diubah beberapa ketentuan Pasalnya dalam PERMA Nomor 7 Tahun 2022. Pengaturan pemeriksaan setempat perlu diatur lebih rinci bukan hanya terhadap tanah saja melainkan terhadap subjek orang serta pengaturan mengenai prosedur pelaksanaan pemeriksaan setempat secara elektronik agar juga dapat diatur lebih tegas dalam peraturan perundang-undangan

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The provisions of Article 153 HIR/Article 180 RBg which regulate local inspections do not mention local inspections as an obligation and also do not explicitly state the objects of local inspections. local to immovable objects such as land and buildings. Referring to Article 153 HIR/Article 180 RBg so that it is possible to carry out local examinations of subject persons, as implemented in the Study of Determination Number 196/Pdt.P/2020/PN.Jkt.Pst in the case of requests for pardons. Then, along with the development of technology and information supported by the emergence of electronic trials, including in the case of evidentiary trials, local examinations can also be carried out electronically. Based on this, the formulation of the problem in this study is how the provisions for local inspections conducted on human subjects, especially in requests for forgiveness based on a study of the determination of No. 196/Pdt.P/2020/PN.Jkt.Pst and what are the procedures for carrying out local inspections which are carried out electronically based on a study of the determination of No. 196/Pdt.P/2020/PN.Jkt.Pst. This study uses a juridical-normative research method which is based on qualitative methods. Based on the results of the research from the analysis of this discussion, the provisions for local inspection arrangements for the subject of persons, especially in terms of assistance, can refer to Article 439 of the Civil Code, in addition to that regarding the procedure for electronic local inspections specifically, there are no strict regulations yet, but by looking at the implementation electronically, then the provisions can still refer to what is stipulated in PERMA Number 1 of 2019 as amended by several provisions in PERMA Number 7 of 2022. Local inspection arrangements need to be regulated in more detail not only for land but also for subject persons and arrangements regarding procedures for carrying out local inspections in general. electronically so that it can also be regulated more strictly in laws and regulations."

"Kerusakan jembatan merupakan salah satu masalah yang sering terjadi di Indonesia yang dapat disebabkan oleh berbagai macam hal terutama oleh kurangnya perawatan dan pemeliharaan pada jembatan (Kamilah, 2019). Hal tersebut mengakibatkan terhambatnya hubungan antar daerah dan penyebab terjadinya kecelakaan. Disisi lain, kegiatan proses pelaporan mengenai data teknis dan kondisi jembatan di lapangan dengan menggunakan aplikasi INVI-J masih adanya perbedaan mengenai penilaian kondisi jembatan di database INVI-J dengan keadaan yang sebenarnya di lapangan sehingga mengakibatkan proses perencanaan dan pemrograman jembatan nasional menjadi terhambat. Maka dari itu perlu dilakukan pengembangan standar operasional prosedur pemeriksaan jembatan berbasis Aplikasi INVI-J menggunakan strategi penelitian berupa data primer dan sekunder dari arsip, kuesioner, dan wawancara pakar serta diolah dengan metode delphi dan analisis kualitatif. Dari hasil analisa didapatkan 4 tahapan utama dengan 20 aktivitas, 5 stakeholder yang berperan, dan 65 indikator dalam dokumen Standar Operasional Prosedur (SOP) pemeriksaan jembatan berbasis Aplikasi INVI-J di Kementerian PUPR.

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Bridge damage is one of the problems that often occurs in Indonesia which can be caused by various things, especially the lack of care and maintenance on bridges (Kamilah, 2019). This results in hampered relations between regions and can also be the cause of accidents. On the other hand, the reporting process activities regarding technical data and bridge conditions in the field using the INVI-J application, there are still differences regarding the assessment of bridge conditions in the INVI-J database with the actual conditions in the field, resulting in the process of planning and programming the national bridge being hampered. Therefore, it is necessary to develop standard operating procedures for bridge inspection based on the INVI-J application using a research strategy in the form of primary and secondary data from archives, questionnaires, and expert interviews and processed by the Delphi method and qualitative analysis. From the results of the analysis, there are 4 main stages with 20 activities, 5 stakeholders who play a role, and 65 indicators in the Standard Operating Procedure (SOP) for bridge inspection with INVI-J at the Ministry of Public Works and Housing. "

"ABSTRAKDalam perkara perdata seringkali ada obyek sengketa yang tidak dapat dihadirkandi muka persidangan, oleh karena itu perlu dilakukan sidang pemeriksaansetempat (descente) oleh hakim karena jabatannya untuk mendapatkan gambaranyang lebih jelas dan rinci mengenai obyek sengketa yang dapat dijadikan bahanoleh hakim dalam pertimbangan saat menjatuhkan putusan. Berdasarkan latarbelakang tersebut, ada dua pokok permasalahan yang diangkat oleh penulis, yaitu(1) bagaimana kekuatan pembuktian pemeriksaan setempat sebagai salah satupendukung alat bukti dalam perkara perdata; (2) Bagaimana pertimbangan hakimdalam menilai kekuatan pembuktian pemeriksaan setempat tersebut? Adapunmetode penelitian yang digunakan oleh penulis adalah metode yuridis-normatifyang menggunakan data sekunder atau studi kepustakaan dengan menggunakanbahan hukum primer, sekunder, maupun tersier. Dari penelitian yang dilakukan,hasil pemeriksaan setempat pada hakekatnya merupakan fakta persidangan yangdapat digunakan sebagai keterangan bagi hakim. Dengan demikian, pemeriksaansetempat memiliki kekuatan pembuktian bebas yaitu tergantung pada hakimdalam menilai kekuatan pembuktiannya

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ABSTRACTIn civil cases there is often a subject of dispute that can?t be presented in a court oflaw, therefore it is necessary for a local investigation (descente) by a judgebecause of his position to get a clearee picture and detail information on thesubject of dispute that can be taken into consideration by judges when verdict.Based on this background, there are two principal issues raised by the author; (1)How the strenght of local investigation as one of the supporting evidence in civilprocedure, (2) How does the judge considered in assessing the strenght of theevidence the local investigation? The research methods used by the authors is ajuridical-normative method that uses secondary data or library research usingprimary legal materials, secondary, and tertiary. From research conducted, theresults of the local court is essentially a fact that can be used as evidence for thejudge. Thus, the local investigation has the power that is free of evidence dependson the judge in assessing the strength of evidence."

"Maksud penelitian ini adalah untuk memahami motivasi apa saja yang mendorong kiai melibatkan dill pada pemilihan kepala daerah (pilkada) langsung di Kabupaten Tasikmalaya tahun 2006. Kemudian, bagaimana peran dan keterlibatan kiai dalarn pelaksanaan pilkada Iangsung tersebut.Sebagai alat analisis, digunakan teori-teori, yaitu: politik lokal model Stoker dan Cornelis; teori peran (role theory) dari Soekanto, Linton, dan Levinson; kepemimpinan informal (informal leadership) yang diulas Soemardjan, Weber, dan Arifin; teori patron-Mien model Ferlis; dan partisipasi politik yang dimunculkan Rush dan Althoff. Sedangkan, metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif yang berusaha memahami dan menafsirkan makna suatu peristiwa interaksi tingkah laku manusia dalam situasi lertentu menurut perspektif peneliti sendiri. Teknik pengumpulan data dilakukan melalui wawancara mendalam (indepth interview) dengan pihak-pihak yang terlibat dan berkepentingan. Studi kepustakaan juga dilakukan untuk memperkaya perspektif penelitian.Penelitian ini mcnunjukkan bahwa keterlibatan kiai dalam pilkada tidak terlepas dari kemampuan kiai yang mampu memobilisasi massa karena perannya sebagai pembentuk opini (opinion leader). Ada dua cara yang dilakukan kiai dalam membentuk opini pubiik itu. Panama, secara verbal, misalnya berbicara langsung kepada masyarakat, termasuk di dalamnya santri dan para alumni pesantren_ Kedua, secara non-verbal, yaitu melalui aksi-aksi politik yang dilakukan secara berbeda, misalnya para kiai bergerilya untuk mendapatkan dukungan alas pilihan politiknya. Ada juga kiai yang melakukan aksi pembelaan terhadap calon yang didukungnya agar tidak terganjal dalam proses pilkada, karena sang calon terkait masalah hukum.Motivasi keterlibatan kiai dibagi menjadi dua: motivasi ideal dan motivasi praksis-personal. Motivasi ideal berangkat dari pemahaman (internalisasi) kiai terhadap nilai-nilai ajaran agartla Islam yang mendorong kiai terjun dalam dunia politik. Sedangkan. motivasi praksis-personal didasarkan atas konteks politik yang terjadi. Dalam penelitian ini, konteks politik itu adalah pilkada. Motivasi yang dimaksud ada tiga macam. Pertrrma, dorongan karena alasan emosional (afektual-emosional). Kedua, dorongan untuk menjaga eksistensi pesantren (rasional-bertujuan) Ketiga, dorongan untuk menjaga independensi pesantren (rasiona!-bernilai).Teori-teori yang digunakan, seperti tersebut di alas, sesuai dengan temuan lapangan. Dengan demikian, implikasi teoritis atas penelitian ini adalah berupa penegasan (confirmation).

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The aim of the research is to understand the motivation which endorses kiai or religious scholar to involve in direct local election (pi/kada) in Tasikmalaya District in 2006. Then, it also aims to understand the role and involvement of kiai in the election.

As tool of analysis, it uses theories of local theory especially the model of Stoker and Cornelis; theory of role from Soekanto, Linton, and Levinson; informal leadership by Soemardjan, Weber, and Arifin; theory of patron-client modelled by Ferlis, and political participation initiated by Rush and Althoff. Method of research used in the study is qualitative which tries to understand and interpret the meaning of human interaction and behaviour in particular situation according to researcher's own perspective. In collecting data, in-depth interview is applied to any persons who involve and have interest in the election. Literature study is also carried out to enrich the perspective of the study.

The study shows that the involvement of kiai in the election relates to the ability of them to mobilize people because of their role as opinion leader. There are two methods applied by kiai to develop public opinion. The first is verbal such as speak directly to people, and also their student (santri) and alumni. The second is non-verbal which is doing different political action such as ask some key persons to support their political choice. There is a kiai who defends his candidate in order to make him surpass the process of candidacy successfully because his legal problem.

The motivation of kiai is divided into two which are ideal motivation and praxis-personal motivation. Ideal motivation is based on the understanding of them or internalization on Islamic values that endorse them to do political activities. Meanwhile, praxis-personal motivation is based on existing political situation. In the study, the context is direct local election. The motivation itself is divided into three. They are affectual-emotional motivation, rational-objective motivation to maintain the existence of religious school, and rational-valuable to maintain the independence of the school.

Theories applied in the study as mention above are equivalent with the findings. Therefore, theoretical implication of the study is confirmation."

"ABSTRAKUrusan kehidupan beragama di Indonesia merupakan kewenangan pemerintah pusat sebagaimana dalam Pasal 10 ayat (1) Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah. Tetapi faktanya banyak peraturan daerah yang mengatur kehidupan beragama, sehingga hal ini tentu menimbulkan masalah. Dalam tulisan ini, penulis mencoba mengupas permasalahan norma dalam peraturan daerah yang mengatur kehidupan beragama di Indonesia dan desain pengaturan kehidupan beragama yang ideal dalam sistem ketatanegaraan di Indonesia sesuai Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.

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ABSTRACT

Indonesian religious life is in under authority of the central government as in Article 10 paragraph (1) of Law Number 23 Year 2014 on Regional Government. In fact, many local regulations governing related to religious life, so that it would cause problems. In this paper, the author tries to analyze the problems in the regulatory norms of religious life in Indonesia and the design of an ideal religious life settings in the constitutional system in Indonesia based on Pancasila and the Constitution of the Republic of Indonesia Year 1945."

"[Tesis ini membahas tentang perlunya dilakukan pembatasan kewenangan pemungutan pajak daerah (closed list) pada Pemerintahan Daerah Kabupaten/Kota selaku penyelenggara otonomi daerah yang seluas-luasnya. Pada sisi lain perlu juga dilakukan penambahan basis pemungutan pajak daerah Kabupaten/Kota. Kebijakan pembatasan kewenangan atas pajak daerah ini ditetapkan dalam UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penerapan prinsip “open list” dalam UU Perpajakan Daerah sebelumnya,dirasakan memberatkan masyarakat, pada sisi lain Pendapatan Asli Daerah Kabupaten/Kota rata-rata hanya mencapai kurang dari 10%, oleh karenanya UU Nomor 28 Tahun 2009 merubah prinsip “open list” menjadi “closed list” dan menambah basis pemungutan pajak daerah kabupaten/kota. Hasil penelitian menunjukkan, pembatasan kewenangan diperlukan untuk menjamin kepastian hukum agar pelaksanaan pemungutan pajak tidak menimbulkan penyalahgunaan wewenang dari administrasi pemerintahan. Penambahan basispemungutan pajak telah berdampak positif terhadap peningkatan Pendapatan Asli Daerah, khususnya pada Pemerintahan daerah Kabupaten Bogor. Namun dalam perjalanannya beberapa ketentuan dalam UU Nomor 28 Tahun 2009 dirasakan sudah tidak sesuai dengan perkembangan perubahan sosial oleh karenanya perlu dilakukanpenyesuaian dalam UU ini.;This thesis discusses about the need to limit the local tax collection authority (closed list) on the Regional Government of Regency/City as the administrator of regional autonomy in the widest meaning. On the other hand it is also necessary to addthe local tax collection base of Regency/City. The policy of limitation of local tax collection established in Law No. 28 Year 2009 on Regional Taxes and Levies. Application of the principle of “open list” in the previous law of local taxation is perceived of burdening the public, on the other hand the Regency /City Revenue in average only account for less than 10%, therefore, Law No. 28 of 2009 changed the principle of “open list” to became “closed list” and added the tax collection base of the regency/city. The research results showed that the limitation of authority is necessary to ensure legal certainty that the implementation of tax collection does not cause any abuse of authority of government administration. The addition of the tax collection base has positive impact on the improvement of regional revenue, particularly in Bogor Regency Administration. However, in the course, some provisions of Law No. 28 of 2009 is inconsistent with the development of social change that it is therefore necessary to make adjustments to this Law., This thesis discusses about the need to limit the local tax collection authority(closed list) on the Regional Government of Regency/City as the administrator ofregional autonomy in the widest meaning. On the other hand it is also necessary to addthe local tax collection base of Regency/City. The policy of limitation of local taxcollection established in Law No. 28 Year 2009 on Regional Taxes and Levies.Application of the principle of “open list” in the previous law of local taxation isperceived of burdening the public, on the other hand the Regency /City Revenue inaverage only account for less than 10%, therefore, Law No. 28 of 2009 changed theprinciple of “open list” to became “closed list” and added the tax collection base of theregency/city.The research results showed that the limitation of authority is necessary toensure legal certainty that the implementation of tax collection does not cause anyabuse of authority of government administration. The addition of the tax collectionbase has positive impact on the improvement of regional revenue, particularly inBogor Regency Administration. However, in the course, some provisions of Law No.28 of 2009 is inconsistent with the development of social change that it is thereforenecessary to make adjustments to this Law.]"

"The consequence of the implementation of the Law Number 22 Year 1999 on the Local Government is to apply the fiscal decentralization in giving an adequate fund for the autonomous local government in order to finance its authority. One of evidences of the implementation of the fiscal decentralization is the birth of the Law Number 34 Year 2000, which is the modification of the Law Number 18 Year 1997, on Local Taxes and Tariffs, furthermore, to support this Law, Government Regulation Number 65 Year 2001 on Local Tax was also launched. In addition to the authority that is written in the Law Number 34, This Government Regulation Number 65 year 2001 authorizes local government to tax.

In applying the Law and Government Regulation on Local Tax and Tariff, central government has an important role to ensure that the implementation of the local's authority in taxing does not have negative effect to the local and national economic growth. Without ignoring the fairness aspect and local community burden, this somehow" overlapping taxing between Central and Local Government should be done through Controlling. The Central control on the Local Regulation on local tax is administrated by the State Minister and Finance Minister. This control is written in the Law Number 3412000, Government Regulation Number 6512000, Government Regulation 20/2001 on Supervising and Controlling the Local Government Arrangement, and the Presidential Decree Number 7412001 on the Local Government Arrangement Management Control.

In the implementation, the local regulation on the local tax is considered troublesome because is contradict the article 2 : 4 Law Number 34/2000 and also it disobey the Law and Regulation that orders the Local Government has to submit its Local Regulation on tax to the Home Affairs Minister and the Finance Minister in the latest of 15 (fifteen) days since it is declared. Some points that could be stressed from this problem are: Firstly, How is the role of the Home Affairs Minister and the Finance Minister in the implementation of tax decentralization that is given to the Local Government as written in article 2 : 4 Law 34/2000? Secondly, how is the control of the both ministers in the implementation of the tax decentralization in the Local Government?

Reviewing these problems, in the general the theory of Central-Local can be discussed 3 approaches as follows: local-government centered approach, service centered approach, and the mix democratic-administrative value approach. In the implementation of the fiscal decentralization, theories that be could used in the Central-Local relationship in financial aspect are partnership model and agency model. Fiscal decentralization is based on 2 perspectives, bottom-up and top-down. To review the role and control of Home Affairs Minister and Finance Minister, there are 4 central roles in the Central-Local relationship which affect the controlling, they are : promote role, preventive role, punitive role, and reformative role. The review on the controlling is also using theory that relates the base of controlling in the local autonomy, the condition that needed to avoid the control transforms to limiting Local Government autonomy, and the major bases of the controlling mechanism.

This research is using a qualitative approach explaining the social trend or social reality, stressing in the role and control of Home Affairs Minister and Finance Minister on Local Tax Regulation. The discussion is described descriptively that focused in 2 major fields. The first is the illustration of the role of the Home Affairs Minister and Finance Minister in the implementation of tax decentralization which is conducted by the local governments, and the second is the illustration of the implementation of control conducted by both Ministers.

Based on the research that has been done, there are some conclusions that can be taken. (1) The fiscal decentralization in Indonesia is using the partnership model and the bottom up which is based on local-government centered approach. (2) Troubled Local tax regulation is the negative product of the local-government centered approach. (3) Both Home Affairs and Finance Ministers are tend to imply promotive and preventive role, however, they are ignoring the proportional balance in implying punitive and reformative tole. (4) The effect of the both Ministers' role is the less effective control from both Ministers that caused conflict between both institutions in. (5) The coordination between both Ministers have not settled yet.

Refer to those conclusion, advices that can be given in this thesis are as follow: (1) The Partnership Model and the bottom-up should also balance the democratization, efficiency, and administratively economical local government. (2) the local-government centered approach has to be changed with approach that combine the democratic and administrative value. (3) Home Affairs Minister and Finance Minister should imply the balance and proportional promotive, preventive, punitive, and reformative role. (4) There is a need of a clear line separating between the Home Affairs Minister and Finance Minister's authority. (5) The need of clear control coordination should be followed by the modification of the Law 34/2000, Government Regulation 65/2001, and Government Regulation 20/2001."

"Tesis ini membahas tentang pertarungan wacana kekuasaan dan kapital dalam era keterbukaan saat perdebatan antara Pilkada langsung dan Pilkada melalui DPRD dalam pembahasan RUU Pilkada tahun 2014. Pertarungan wacana dan kapital pada era keterbukaan memiliki relevansi stabilitas dan ketahanan nasional. Penelitian ini menggunakan metode kualitatif yang dipaparkan secara deskriptif dari berbagai dokumen dan informan yang mewakili partai politik, media massa, pengguna media sosial dan konsultan politik. Temuan penelitian menunjukkan tiga hal, pertama, dalam kasus penyusunan UU Pilkada tahun 2014 ini, kekuatan wacana Foucault mampu menekan dan mengalahkan kekuasaan otoritas legal rasional Weber . Kedua, para aktor mendukung sistem Pilkada langsung atau Pilkada DPRD lebih pada faktor kekuasaan dan atau penguasaan kapital. Habitus dan arena sangat menentukan kemenangan para aktor dalam perdebatan Pilkada langsung dan Pilkada DPRD. Ketiga,keterbukaan informasi di Indonesia membuka partisipasi media dan publik yang memberikan dampak pada legitimasi dan ndash; untuk jangka lebih panjang ndash; berdampak pada stabilitas dan ketahanan nasional.

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This thesis discusses the fight power discourse and capital in the era of the current debate between direct local elections and indirect local elections in the discussion of the bill of local elections in 2014. The fight discourse and capital in the era of relevance stability and national resilience. This study uses a qualitative method presented descriptively. The findings show three things first, in the case of the preparation of the local election law in 2014, the power of discourse Foucault is able to suppress and defeat the power of rational legalauthority Weber . Second, the direct election system supporting actor or more on the indirect local elections by local Parlement and the power factor or control of capital. Habitus and field decisive victory of the actors in the debate over direct elections and parliament elections. Third, information disclosure in Indonesia opened the participation of media and public have an impact on the legitimacy and for the longer term impact on the stability and national resilience. "

"ABSTRAKTarget awal implementasi online sebanyak 10.951 wajib pajak danbaru terpasang online sebanyak 4.978 wajib pajak sedangkan kebijakan onlinetelah berlangsung sejak tahun 2012. Online sistem terdiri dari online systemBRI dan e-pos merupakan bagian dari pelaksanaan e-government yangbertujuan untuk meningkatkan pelayanan kepada masyarakat. Ketika suatusistem berjalan sesuai dengan prinsip e-government, seharusnya masyarakatatau wajib pajak bersedia untuk dilakukan online system.Berdasarkan hal ini, dilakukan penelitian pada level implementasimenggunakan teori Grindle. Yang menjadi variable penelitian adalah isikebijakan dan lingkungan implementasi. Selain itu juga dilakukan penelitiankesesuaian online system dengan penerapan e-government denganmenggunakan pedoman OECD.

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ABSTRACTInitial targets of online implementation as much as 10 951 taxpayersand currently online as much as 4,978 taxpayers whereas this policy has beengoing on since 2012. Online system consists of an online system BRI and e-Pos ispart of the implementation of e-government which aims to improve services tocommunity. When a system is running in accordance with the principles of egovernment,community or taxpayers should be willing to do online system.Based on this, the research conducted at the level of implementationusing Grindle theory. Which becomes variable research is the contents of thepolicy and implementation environment. It also conducted research online systemconformity with the implementation of e-government by using the OECDguidelines."