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This study aims to analyze the impact of understanding the influence of Competence and Job Training on the Performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. A sample of 44 respondents was selected using the Random Sampling technique. Based on the data processing results using the SPSS Application, it was found that competence has a significantly positive effect on the performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. Job Training affects the Performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. Meanwhile, Competence (X1) and Job Training (X2) have a significant positive impact together (simultaneously) on the Performance (Y) of Civil Servants at the Public.

This research examines and analyzes the influence of brand image, product quality, price simultaneously and partially on purchasing decisions. The research approach used in this research is quantitative research. This research uses a non- probability sampling technique using purposive sampling. The sample selection criteria in this study were people who had ever bought an Android smartphone, had used an Android smartphone, had used an Android smartphone for more than 1, year were >17 years old, were in the JABODETABEK area. The questionnaires collected were 150 respondents, the data was then processed using the multiple linear regression method. Based on the results of the analysis, it is known that partially the variables brand image, product quality and price have a positive effect on purchasing decisions. And the variables of brand image, product quality and price simultaneously have a positive effect on purchasing decisions.

Cireng comes from the Sundanese region with the acronym of aci digoreng "fried tapioca" which is made by frying a mixture of dough made from tapioca flour. Currently, cireng is sold in various flavors and forms, such as chicken, beef, sausage, meatballs, to cheese and teriyaki chicken. Even innovation is not only in taste but also in form, for example cimol, cilung, and others. In this case, the author conducted a study on an UMKM called Cireng Isi Seblak Brother which has more than 30 variants. With the best-selling variants being shredded chicken and tetelan. The purpose of this case study is to maximize the calculation of the maximum profit that should be and that occurs in the field.

Pekon Kampung Baru is a pekon with the majority of people having livelihoods as farmers, so that the community's economy only relies on agricultural products to meet their needs. Pekon Kampung Baru has tourism potential in the form of a waterfall that can be managed so that it becomes a competitive tourism to attract tourists and have an impact on improving the economy of the Pekon Kampung Baru community with a planned and structured management pattern so that the potential utilised can develop optimally. In this study the authors used methods of collecting, processing, and analysing data with the type of research that is qualitative. The data collection includes interviews, observation, and documentation. The process of community economic empowerment through the management of the Way Lalaan waterfall tourist attraction, there are several stages in it, namely the capacity building stage, and enrichment. the conclusion of managing the Way Lalaan waterfall tourist attraction through the Way Lalaan Tourism Awareness Group is carried out with the following four stages, namely: Capacity Building, Institutional Strengthening, and Provision of Economic Business Facilities.

The application of the Behaviorally Anchored Rating Scale (BARS) method in employee performance assessment has been shown to increase the objectivity and accuracy of evaluations in various organizations. The BARS method assesses performance based on specific behaviors related to a particular task, thereby reducing subjectivity in assessment. Recent research by Hia et al. (2024) shows that the integration of the BARS method with a web-based system can facilitate the process of assessing and reporting employee performance. In this study, the BARS method was applied to identify factors that affect employee performance, while the web-based system helped to summarize assessment data efficiently. In addition, research by Rouza and Yanto (2020) at Pasir Pengaraian University developed a web-based Employee Performance Assessment Information System (SIPENTAJA) using the BARS method. This system makes it easier for leaders to assess and report employee performance quickly and accurately. Thus, the application of the BARS method integrated with a web-based system at di PT XYZ, Indonesia, is expected to increase the objectivity of employee performance assessments,facilitate the evaluation process, and support better decision making in human resource management.

Performance assessment is very important for a company when it comes to making decisions. Performance assessment can also affect employee motivation and commitment at work and can affect the criteria for promotion. In general, some companies use a performance assessment system that is subjective and is considered less effective because there is no standard, making employees feel less fair in terms of assessment. To overcome these problems, it is necessary to design an assessment system with the Behaviorally Anchor Rating Scale (BARS) method because this method is more objective in matters that need to be assessed. It is hoped that this BARS method can assess all employees more objectively and fairly and can affect the motivation of employees to be more active in work.

Baitul Maal Wat Tamwil (BMT) is a sharia-based microfinance institution that plays a role in providing financing to the community, particularly micro-entrepreneurs, to help them avoid reliance on loan sharks. This study focuses on the implementation of the murabahah contract at BMT As'adiyah Sengkang, using a descriptive qualitative approach through interviews, observations, and document analysis. The findings indicate that the murabahah contract is implemented based on the principles of Islamic justice, involving transparency in pricing and profit margins while ensuring that transactions are conducted voluntarily. The financing mechanism includes customer eligibility surveys, financial capacity analysis, and the determination of fair profit margins. This murabahah contract significantly benefits the local economy by facilitating access to interest-free financing without late payment penalties. In conclusion, the implementation of the murabahah contract at BMT As'adiyah Sengkang aligns with sharia values, supports the economic empowerment of the Muslim community, and contributes to the growth of sharia-based financial inclusion at the local level.

The birth of various Islamic financial institutions (LKS) shows that Islamic teachings cover the economic scope, including cooperatives in the form of Islamic finance These Islamic teachings must absolutely be obeyed and guided by all Muslims in making daily life activities, including in transaction and investment activities, Mashlahah refers to all forms of benefits or goodness that can bring prosperity to individuals and society in general.  without ignoring sharia values. For manufacturers of mashlahah formulations, it is an important challenge in carrying out production activities that not only pursue material profits, but also contribute to economic sustainability, social justice, and environmental preservation Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and man-made, that pay more attention to the characteristics, quality, and linkages between activities. In addition, descriptive research does not provide treatment, manipulation or alteration to the variables studied, but rather describes a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews from competent sources in their fields The imbalance between profits and benefits is one of the fundamental issues in the formulation of mashlahah for producers who are faced with pressure to maximize profits in a short time, which sometimes has the potential to sacrifice the principles of benefits caused by several factors, such as adopting strategies that are oriented towards short-term profits to meet financial targets or pressure from shareholders. As a result, the benefits are often overlooked. The imbalance between profits and benefits is an important problem for sharia-based cooperatives that lack understanding of the principles of mashlahah in Islamic business, such as avoiding riba and using a clear profit-sharing system on every transaction

Meeting scheduling is a crucial aspect of time and resource management at the DPRD Office of North Sumatra Province. This article aims to analyze and design an efficient and effective meeting scheduling information system. Through a needs analysis approach, this research identifies various challenges faced in the current scheduling process, such as schedule conflicts and lack of transparency. By employing a web-based system design method, it is expected that the resulting system can facilitate coordination among members, enhance efficiency, and simplify information access. The outcomes of this research are anticipated to significantly contribute to improving organizational performance at the DPRD of North Sumatra Province.

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.

Accounting information is needed for economic decision making obtained from the accounting process. Currently, there are various accounting applications and preparation of digital-based financial statements, but their use is still small. This study uses three approaches to the theory of perception of technology, namely TAM, UTAUT and DOI. This type of research is descriptive qualitative. The research data is primary data collected through questionnaires and interviews. The number of responses was eight MSME business people in Klambir Lima Kebun village. The results revealed that respondents had positive perceptions of the usefulness and benefits of using technology, but negative perceptions for ease of use. MSME business actors in Klambir lima village argue that digital technology-based accounting can only be applied to businesses that are larger than the businesses they are currently running. And it will be easy for those who have an accounting education background. However, business actors are willing to try to use it if it is supported by the surrounding community who also uses it and there is assistance from related parties, government, and academics.

This study aims to examine the relevance of the first principle of Pancasila in supporting diversity and the role of the state in maintaining harmony of diversity in Indonesia. The method used is a qualitative approach with a descriptive-analytical method. Based on the results of the analysis, it can be concluded that the First Principle, "Belief in the One and Only God," supports diversity in Indonesia by emphasizing the value of inclusivity that promotes tolerance, respect, and recognition of various religions, cultures, and traditions. This supports the principle of Bhinneka Tunggal Ika, making diversity a unifying force for the nation. In addition, the state has a strategic role in maintaining harmony of diversity through regulations that ensure religious freedom, law enforcement against intolerance, and the development of multicultural education. Although challenges such as radicalism and intolerance remain, collaboration between the government and society is essential to realize social harmony in accordance with the values of the First Principle in Pancasila.

This study examines the concept of state finance regulation in emergency situations to address economic crises and support post-Covid-19 recovery in Indonesia. The pandemic has significantly impacted economic stability, requiring swift and effective legal responses in state finance management. This research employs a normative approach by analyzing legislation related to state finance in emergencies and fiscal policies implemented during the pandemic. The findings reveal that while a legal framework for emergency state finance management exists, its implementation often faces challenges in coordination and accountability. This study recommends strengthening regulations to be more adaptive and proactive in managing state finances during emergencies, as well as enhancing oversight to ensure the effectiveness of sustainable economic recovery. The implications of this research provide a better legal framework for the government to handle future crises.

Mangrove forests are crucial coastal ecosystems that play an important role in enhancing the resilience of coastal communities. Indonesia has the largest mangrove ecosystem in the world, covering an area of 3,489,140 hectares. However, unfortunately, this ecosystem is continuously being degraded due to various exploitative and destructive activities. In response to this, in 2020, the Indonesian government launched the Mangrove for Coastal Resilience Program (M4CR) to restore 600,000 hectares of damaged mangrove forests. This program is being implemented by several agencies, such as the Ministry of Finance, the Ministry of Environment and Forestry, Peatland and Mangrove Restoration Agency of the Republic of Indonesia, and the Indonesian Environment Fund (BPDLH). The program is funded through a grant from the World Bank amounting to USD 419 million or IDR 6.5 trillion. The BPDLH plays a crucial role in managing the funds for the M4CR project to ensure proper financial governance and allocation to strengthen coastal areas through mangrove rehabilitation. This article examines the financial governance authority of the BPDLH within the M4CR project through normative legal research and library studies. The findings of this research highlight the authority and limitations of the BPDLH in managing the project funds..

This study critically examines access to justice for minors who are victims of rape in the context of the Indonesian criminal justice system, with a special focus on the human rights (HAM) perspective. This study is motivated by the high number of cases of sexual violence against children and the complexity of handling them in the Indonesian legal system. The research problem is how to protect human rights for minors who are victims of rape in the law enforcement system in Indonesia. The research method uses qualitative normative legal research by analyzing legal doctrine and related legislation. The research method used is qualitative normative legal research, namely examining various laws and regulations and related literature to understand legal principles and their implementation in the field. The results of the study show that in terms of legal-normative, the protection of children's human rights is regulated in various national and international laws and regulations. However, there are several challenges in its implementation in the field such as limited understanding of law enforcement officers, facilities, and implementing regulations. For this reason, it is necessary to strengthen socialization, legal frameworks and implementation facilities, and continuous evaluation in order to realize universal protection of children's human rights. This study identifies systemic challenges faced by victims in seeking justice, including child-unfriendly legal procedures, lack of psychosocial support, and persistent social stigma. The main findings of this study indicate a significant gap between international human rights standards on child protection and practice on the ground. This study argues for a comprehensive reform of the Indonesian criminal justice system to better accommodate the needs and rights of child victims, including the provision of specialized legal assistance, increased sensitivity of law enforcement officers, and the development of a justice mechanism that focuses on recovery. This study offers concrete recommendations for system improvement, which are expected to serve as a reference for policymakers, legal practitioners, and other stakeholders in efforts to improve access to justice for child rape victims in Indonesia.    

Murder is an inhumane criminal act and can be considered a heinous act, as it takes another person's life, whether done instantly or with prior planning. In the investigation process of a murder case, a specific procedure is required to uncover the incident, namely an autopsy. An autopsy is the examination of a deceased body, deemed to have died unnaturally, by performing surgical procedures to determine the cause of death, estimate the time of death, identify unidentified bodies, uncover the perpetrator, and more. The findings from the autopsy are compiled into a written report prepared by a forensic doctor, known as visum et repertum. Before drafting the visum et repertum, the forensic doctor takes an oath to ensure that the contents of the report can be held accountable. This report will later be used in court as evidence to support other evidence related to the murder.  

In Indonesia's correctional system, correctional institutions play a vital role, particularly in educating offenders, including juvenile offenders. Juvenile offenders are individuals under 17 years of age or those who do not yet possess an ID card, commonly referred to as children. Since children are in their developmental stage and are vulnerable to environmental influences that may worsen their psychosocial condition, rehabilitation often poses significant challenges for them. Therefore, correctional institutions are responsible for providing training that encompasses rehabilitation, social reintegration, and punishment. In this context, the rehabilitation process aims to fulfill the rights of children in correctional facilities, including access to formal and non-formal education, life skills training, and psychological counseling. The objective of this training is to equip children with the necessary skills to reintegrate into society after serving their sentence. Moreover, correctional institutions also play a role in fostering a sense of responsibility and self-esteem in juvenile offenders, enabling them to become active and positive members of society. The purpose of this study is to examine how correctional institutions contribute to the rehabilitation of juvenile offenders and the challenges faced in implementing rehabilitation programs that align with children's rights. The research findings reveal that, despite efforts by correctional institutions to implement various rehabilitation programs, such as education, skills training, and psychological counseling, there is still much to be improved.    

This article examines the perspectives of Islamic law and positive law regarding the age limit for marriage. Age is generally seen as an indicator of maturity, though it is not always a reliable measure. The aim of this study is to explore the views of both Islamic law and positive law on the marriage age limit and its relevance in today's context. The research employs a normative juridical method, focusing on the applicable legal regulations. The findings reveal that Islamic law does not specify a particular age limit for marriage; rather, it relates to the stages of baligh (maturity) and rushd (wisdom). In contrast, positive law sets the marriage age limit for both men and women at 19 years.  

This research is about the implementation of Minister of Law and Human Rights Regulation No. 9 of 2017 in an effort to protect the position of notaries regarding TKM reporting. Reporting Suspicious Financial Transactions (TKM) is a new task that must be carried out by Notaries in accordance with the issuance of Permenkumham No. 9 of 2017 and the inclusion of Notaries as reporting parties in PP No. 43 of 2015. This Permenkumham was issued to support government programs in terms of preventing money laundering crimes. . This type of research is normative juridical with a statutory approach as well as an analytical approach. This research explains, However, this regulation does not explain further about what protections Notaries receive after reporting suspicious financial transactions themselves, as well as the obstacles experienced by Notaries in implementing Permenkumham No. 9 of 2017 in terms of reporting TKM.

In bankruptcy proceedings, the presence of third parties whose assets are made part of the bankruptcy estate often leads to legal conflicts. The bankruptcy estate is a collection of assets managed by the curator to pay off the debtor's obligations to creditors. Problems arise when third-party assets, which should not be included in the bankruptcy estate, are included without a clear legal basis. This research aims to analyze the legal remedies that can be taken by third parties to protect their rights and interests. By reviewing the provisions in the Bankruptcy Law, as well as the prevailing practice, this study demonstrates the importance of verification of assets by the curator prior to inclusion in the bankruptcy estate. Legal procedures such as opposition (verzet) can be taken by third parties to challenge the curator's decision in the commercial court. The findings of this study highlight the need for a better understanding of third party rights and the legal mechanisms in place to prevent abuse of curator authority. It is hoped that this study will provide guidance to third parties in taking appropriate legal steps and strengthening legal protection in the bankruptcy process.