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This study examines the distortion between civil and criminal perspectives in the legal considerations (ratio decidendi) of Judex Juris in Supreme Court Decision Number 121K/Pid.Sus/2020. The decision lacks substantial criminal law considerations regarding the alleged corruption offense. Instead, the legal reasoning focuses on the fault or negligence of company directors, particularly the exception under Article 97 of Law Number 40 of 2007 concerning Limited Liability Companies, which embodies the Business Judgment Rule doctrine. Furthermore, these considerations are distorted by tort (onrechtmatige daad) as regulated in Article 1365 of the Civil Code juncto Article 138 paragraph (1) letter b of the Company Law. This research employs a legislative approach by analyzing various legal instruments, including the 1945 Constitution, the Criminal Code, the Criminal Procedure Code, the Limited Liability Company Law, State-Owned Enterprises Law, Judicial Power Law, Supreme Court Law, and the Corruption Eradication Laws. A conceptual approach is also utilized to examine theoretical concepts concerning corporate crime, directors' liabilities, state losses, tort, negligence from criminal and civil perspectives, business judgment rules, collective collegiality principles, and formal-material classification of legislation. The data comprises primary legal materials (legislation and court decisions) and secondary legal materials (legal literature and scientific journals). Analysis is conducted qualitatively by interpreting legal principles and their relevance to the court's considerations in the decision.

This study aims to analyze the meaning of interfaith marriage in the film Komang using Ferdinand de Saussure's semiotic theory. This theory emphasizes the relationship between signifier and signified as well as the concepts of langue and parole to explain the interaction between social systems and individual expression. The results of the analysis show that the visual, verbal, and symbolic signs in the film represent the clash between love and belief. Scenes such as the initial meeting at a cultural festival, family rejection, and symbolic marriage become a form of negotiation between social values and personal freedom. This film affirms that interfaith marriage in Indonesia can only be accepted through compromise with the religious norms of the majority, but still presents a message of tolerance through symbols of cultural harmony. Therefore, the film Komang is not just a romantic narrative, but a social reflection on the relationship between religion, culture, and love in a pluralistic society.

Symbolic interactionism is an approach that examines how symbols and meanings are created through interactions between individuals within a learning context. This approach explores how individuals use symbols to communicate, interact, and understand the world around them. In the context of the learning process, symbolic interactionist analysis can provide a deep understanding of how learning occurs through interactions between teachers and students, as well as among students themselves. Through this analysis, we can observe how symbols such as language, gestures, and expressions are used to communicate ideas and concepts being taught in the classroom. Additionally, symbolic interactionist analysis can also help us understand how individuals construct their identities within the learning environment. In the modern era of education, the interaction between teachers and students has become one of the crucial aspects of the learning process. Through social interaction and the use of symbols, individuals can shape their perceptions of themselves and how they are viewed by others. This can affect their motivation and engagement in learning. Thus, symbolic interactionist analysis offers valuable insights into understanding the learning process and how interactions between individuals play a key role in the construction of meaning and understanding. Through this understanding, we can improve the quality of learning and provide more meaningful learning experiences for students. Communication does not only occur through words but also through nonverbal communication, including facial expressions, body movements, and other gestures. Therefore, this study aims to analyze how symbolic interactionism plays a role in learning and how nonverbal communication influences the dynamics of classroom interaction.

The global economic crisis has prompted developing countries, including the BRICS group (Brazil, Russia, India, China, and South Africa), to strengthen cooperation in creating a multipolar economic order as a form of resistance to Western domination. Mass media plays a crucial role in framing this dynamic. This study aims to examine how The Jakarta Post constructs the BRICS narrative through three main dimensions in Vincent Mosco's Political Economy of Communication theory: commodification, spatialization, and structuring. This study uses a descriptive qualitative approach, with data collection techniques in the form of documentation and analysis of news published in The Jakarta Post between June 18, 2024, and January 31, 2025. Data were categorized based on the type of information and main themes, then analyzed using Mosco's theoretical concepts. The results show that the commodification process occurs when geopolitical issues, such as Indonesia's opportunity to join BRICS, are transformed into media commodities appealing to elite readers and strategic economic actors. This practice also involves the contribution of experts, but often without equitable compensation. Spatialization is reflected in the real-time distribution of digital content that transcends geographical and temporal boundaries, strengthening the penetration of BRICS discourse into the international public sphere. Structuralization emerges in the narrative of building a new world order through BRICS agendas such as dedollarization, technological integration, and alternative payment systems, although it remains overshadowed by the dominance of Western financial institutions. Thus, media coverage not only represents geopolitical dynamics but also transforms strategic issues into information products with economic value, while revealing the tension between the aspirations of developing countries and established global hegemony.

This study aims to determine the use of flashcard learning media in improving the communication skills of autistic children. Autistic children often experience obstacles in communicating, both verbally and nonverbally, so interactive and visual learning methods are needed. Flashcards were chosen as the media because of their simple, interesting, and easy-to-use nature to convey information visually. This study uses a quantitative approach with an experimental research design. The subjects of the study were autistic children aged 4-6 years who attended Anggrek Mandiri Inclusive Kindergarten. It is hoped that this study will be able to improve the communication skills of autistic children, both in recognizing words and understanding certain concepts.

The need for development financing in the regions is increasing, while dependence on the APBN/APBD funds cannot meet all those needs. Therefore, the regional government is starting to explore alternative financing cooperation, including with non-government entities (private and international financial institutions). This article aims to examine the role of national civil law as the legal basis for regulating the relationship between the parties in such cooperation schemes. This research uses a normative juridical method with an approach based on legislation and concepts. It is found that national civil law, particularly agreements in the Civil Code and modern contract law, plays a vital role in determining the rights and obligations of the parties, ensuring legal certainty, and preventing disputes in the implementation of non-APBN/APBD funding cooperation. In addition, the flexibility of civil law allows for adaptation to the needs of the region and funding partners. Strengthening the legal capacity of local governments and harmonizing with sectoral regulations are necessary.

This research conducts a juridical analysis of the problematic implementation of income tax on digital economic activities within Indonesia's taxation system. Digital transformation has altered the global economic landscape, yet the existing tax system has not fully accommodated the specific characteristics of the digital economy. This study aims to identify weaknesses in the income tax legal framework within the digital economy context and formulate an ideal construction for income tax regulation that can optimize tax revenue without impeding digital economic growth. The research employs a normative juridical methodology with statute approach, conceptual approach, and comparative approach. The findings indicate that current income tax provisions are ineffective in addressing digital economy challenges, particularly concerning concepts of income sources, permanent establishment, and monitoring mechanisms. The study recommends comprehensive reforms including redefinition of fundamental tax concepts, strengthening of the withholding tax system, development of tax information technology infrastructure, and harmonization with international standards. The ideal construction of income tax regulation must consider principles of legal certainty, fairness, administrative efficiency, and economic neutrality to create a taxation system adaptive to digital economic developments.

Law enforcement in civil cases that have obtained permanent legal force (inkracht van gewijsde) often faces various complex challenges. For example, in land ownership cases that may be suspected of being linked to corruption crimes. Therefore, law enforcement officials must ensure that there is strong and sufficient evidence to process criminal elements without undermining the legal certainty of civil cases that have been decided. Good coordination between civil and criminal judicial institutions is also essential to ensure that justice can be comprehensively upheld. This research is qualitative in nature regarding concepts, relevant laws, and legal facts related to the issues being studied. The data obtained is subsequently analyzed using descriptive analysis, which is an analysis conducted by elaborating the obtained data. The research results show that: (1) The procedure executed by law enforcement officials aligns with the legal authority granted to them. However, the process may result in losses for parties legally proven not to have committed unlawful acts, as evidenced by the final and binding legal decision, with the case dependent on further evidentiary proceedings; (2) Obstacles in law enforcement processes stem from three primary factors: the law itself, law enforcement officials, and society, wherein socio-political interventions can provoke public opinion and conflicts between law enforcement and the community.

This study examines the application of the hermeneutical approach in Islamic studies from the perspective of contextual Islamic Religious Education (IRE). The problem underlying this research is the dominance of textual and normative learning patterns in Islamic education that are often disconnected from contemporary social and cultural realities. The study aims to describe the hermeneutic concepts of Fazlur Rahman’s “double movement” and Hans-Georg Gadamer’s “fusion of horizons” and to analyze their relevance in developing contextual IRE. This research employs a qualitative library research method by analyzing recent scientific literature (2021–2025) from national and international journals. The findings reveal that hermeneutics provides a methodological and philosophical foundation for transforming IRE from rote-based learning into reflective, dialogical, and contextual learning. This study concludes that hermeneutics can be used as a conceptual and practical framework to strengthen the relevance of Islamic education in addressing modern challenges. However, the study’s limitation lies in its theoretical nature, so further empirical research is recommended to test the effectiveness of hermeneutic-based pedagogical models in classroom settings.

This research provides a theoretical examination of the implementation of the Science and Technology Index (SINTA) Information System to enhance the management of scholarly publications at the Research and Community Service Institute (LPPM) of Sebelas Maret University (UNS). SINTA, serving as a platform indexing and presenting information on scholarly publications, is the focal point of this study with the aim of improving the efficiency and effectiveness of scholarly publication management within the academic environment of LPPM UNS.The study commences by offering a theoretical overview of SINTA, encompassing its roles and primary functions in providing information on scholarly publications. Subsequently, the fundamental concepts of scholarly publication management are analyzed in detail, involving processes such as article submission, metadata management, and researcher performance monitoring at the institutional level.The significance of implementing SINTA in enhancing research visibility, real-time monitoring of researcher performance, and facilitating easy information access becomes a primary focus in identifying the benefits of this implementation. Additionally, case studies and examples of successful implementations at LPPM UNS will provide a concrete illustration of how SINTA can be effectively applied in the context of scholarly publication management.However, the study also includes an analysis of challenges and obstacles that may be encountered during the implementation process, including data security, accurate information availability, and integration with other existing information systems within the institution.Through this study, specific recommendations are expected to be generated for LPPM UNS to enhance the implementation of SINTA as a primary tool in scholarly publication management. The conclusions drawn from this study aim to provide deeper insights into the role of the Science and Technology Index Information System in improving the effectiveness and quality of scholarly publications at LPPM UNS.

Lack of understanding of basic social science concepts at secondary school level is a serious challenge in developing students' knowledge and skills in society, nation and state. The basic concepts of social science, which include aspects such as social processes, social interaction, and social contact, are an important foundation in Social Sciences (IPS) in schools. The interdisciplinary approach to social studies covers various points of study, such as basic concepts of sociology, history, geography, economics, anthropology and political science. However, along with the complexity of the material, there are factors that cause students' lack of understanding of basic social science concepts at the secondary school level. Causative factors include teaching methods that are less effective, such as using only discussion methods without adequate explanation of the material.