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The circulation of narcotics and illegal drugs in Indonesia has disturbed the majority of the public, and almost every day the media shows arrests of illicit traffic of narcotics and other criminal acts. In carrying out their duties as law enforcers the police are guided by the code of ethics as a guideline for daily implementation. Regulations related to the police code of ethics can be seen from Law Number 2 of 2002 concerning the Indonesian National Police, Regulations of the Chief of Police of the Republic of Indonesia Number 8 of 2006 and Number 7 of 2006 Each of them is binding on the implementation of the police's daily duties. This study analyzes law enforcement by the police in Narcotics Crimes committed by members of the National Police and criminal sanctions against members of the National Police who commit Narcotics Crimes. This study uses a normative juridical type, namely by carrying out legal research by looking at the laws and regulations related to Law no. 35 of 2009 concerning Narcotics. After the research material is obtained and collected, the material is then processed and analyzed with legal arguments based on deductive-inductive (general-specific) legal logic. The author can conclude that cases of narcotics settlement carried out by the police are the same as that of the community in general, namely through general courts.

Research on the analysis of "Values ​​and Functions of Tradision Manten Mubeng Gapura at mosque Wali At-Taqwa Loram Kulon Kudus" was conducted in Loram Kulon Village, Jati District, Kudus Regency, Central Java. This study uses a qualitative descrptif approach. Data collection techniques through literature, observation, interviews, recording, writing and taking pictures. The results of this study obtained the values ​​and functions of the manten mubeng gapura padureksan tradition, the values ​​associated with this tradition are religious values ​​and cultural values ​​while its function is as a medium of da'wah and to introduce if a Muslim must have a sense of responsibility and not leave obligations.

Seeing the root of the problem of student independence during the Covid-19 pandemic, implementing the effectiveness of learning with the Seven Jumps model assisted by the whatsapp group during the Covid-19 Pandemic is the aim of this research. This type of research approach is a qualitative and quantitative experiment carried out online with the Seven Jumps learning model assisted by WhatsApp groups. Data was collected by questionnaires, observation sheets and tests. Valid device tests come from expert perceptions, test the effectiveness of learning with statistical tests of the effect of regression and comparative t tests. The results showed that the root problems and constraints for student independence in utilizing information technology to achieve the expected competencies were: low self-motivation to learn, self-assessment ability, self-discipline, self-control, responsibility, pattern-learning ability, self-reliance in designing appropriate learning objectives, design implementation strategies, monitoring the progress of learning outcomes, coordination of learning methods, and the need for guidance in finding learning resources, implementing independent learning with the Seven Jumps model assisted by the whatsapp group is effective. This is indicated by: a) there is a positive influence of independent learning on problem solving ability of 60.8%, b) The gain test to measure the effectiveness of the pretest and posttest is 0.52 in the medium category and the effectiveness is sufficient. The Seven Jumps method can be implemented boldly during the Covid-19 Pandemic.  

Seeing the root of the problem of student independence during the Covid-19 pandemic, implementing the effectiveness of learning with the Seven Jumps model assisted by the whatsapp group during the Covid-19 Pandemic is the aim of this research. This type of research approach is a qualitative and quantitative experiment carried out online with the Seven Jumps learning model assisted by WhatsApp groups. Data was collected by questionnaires, observation sheets and tests. Valid device tests come from expert perceptions, test the effectiveness of learning with statistical tests of the effect of regression and comparative t tests. The results showed that the root problems and constraints for student independence in utilizing information technology to achieve the expected competencies were: low self-motivation to learn, self-assessment ability, self-discipline, self-control, responsibility, pattern-learning ability, self-reliance in designing appropriate learning objectives, design implementation strategies, monitoring the progress of learning outcomes, coordination of learning methods, and the need for guidance in finding learning resources, implementing independent learning with the Seven Jumps model assisted by the whatsapp group is effective. This is indicated by: a) there is a positive influence of independent learning on problem solving ability of 60.8%, b) The gain test to measure the effectiveness of the pretest and posttest is 0.52 in the medium category and the effectiveness is sufficient. The Seven Jumps method can be implemented boldly during the Covid-19 Pandemic.  

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

The spiritual crisis among Sunday school children has become a serious concern in the context of Christian religious education. This article examines the important role played by Christian religious education teachers in overcoming this crisis. In a modern context full of challenges, children often experience spiritual isolation, loss of religious values, and difficulty implementing Christian principles in everyday life. Christian religious education teachers have a responsibility to provide guidance and inspiration to these children. This article examines strategies and methods Christian religious education teachers can use to help Sunday school children overcome spiritual crises. Some of the strategies described include the use of interesting Bible stories, interactive and creative teaching, building empathetic relationships with students, and encouraging reflection and application of Christian values in everyday life. Christian religious education teachers must also be able to tactfully face children's questions and doubts, and develop a deep understanding of children's spiritual and developmental needs. Through their role, Christian religious education teachers can be role models and sources of inspiration for Sunday school children in strengthening their faith and dealing with spiritual crises. In carrying out their duties, teachers must have a strong commitment to the mission of Christian religious education and pay attention to the social and cultural changes that affect children's lives. This article aims to inform and motivate Christian religious education teachers in carrying out their roles more effectively and relevantly amidst the spiritual crisis of Sunday school children. Through collaborative efforts between the church, parents and the Christian community, it is hoped that Sunday school children can obtain a solid foundation of faith and be able to overcome the spiritual challenges they face in their lives.  

The spiritual crisis among Sunday school children has become a serious concern in the context of Christian religious education. This article examines the important role played by Christian religious education teachers in overcoming this crisis. In a modern context full of challenges, children often experience spiritual isolation, loss of religious values, and difficulty implementing Christian principles in everyday life. Christian religious education teachers have a responsibility to provide guidance and inspiration to these children. This article examines strategies and methods Christian religious education teachers can use to help Sunday school children overcome spiritual crises. Some of the strategies described include the use of interesting Bible stories, interactive and creative teaching, building empathetic relationships with students, and encouraging reflection and application of Christian values in everyday life. Christian religious education teachers must also be able to tactfully face children's questions and doubts, and develop a deep understanding of children's spiritual and developmental needs. Through their role, Christian religious education teachers can be role models and sources of inspiration for Sunday school children in strengthening their faith and dealing with spiritual crises. In carrying out their duties, teachers must have a strong commitment to the mission of Christian religious education and pay attention to the social and cultural changes that affect children's lives. This article aims to inform and motivate Christian religious education teachers in carrying out their roles more effectively and relevantly amidst the spiritual crisis of Sunday school children. Through collaborative efforts between the church, parents and the Christian community, it is hoped that Sunday school children can obtain a solid foundation of faith and be able to overcome the spiritual challenges they face in their lives.  

The role of Corporate Social Responsibility (CSR) in improving community welfare is the focus of this research, which is influenced by the relationship between companies and communities that develop along with the development and civilization of society. This study aims to determine the role of Corporate Social Responsibility for community welfare in its implementation. The activity stages were designed for 1 day, preceded by coordination activities. The CSR program in the economic field for the community around PT Petrokimia Gresik is by distributing Ramadan groceries in 8 villages around PT Petrokimia Gresik, namely Kroman Village, Tlogopojok, Roomo, Lumpur, Sukorame, Karangpoh, Karangturi, and Ngipik.

The purpose of this research is to increase understanding of the implementation of inclusive education at SLB Melati Asyiyah, North Sumatra. This research is a quantitative descriptive research method. The research subjects for this study were randomly selected using a sampling technique called purposive sampling. Observations, interviews and documentation all contribute to the data collection methodology. School administration, school boards, special education teachers and students, and parents of students are important members of any special education project. Data analysis techniques include data collection, data reduction, data presentation, and data verification. The results showed that the implementation of inclusive education at SLB Melati Asyiyah was successful. This is supported by data verification using standard scoring rubrics, empirical evidence obtained from observations, interviews, and written documentation showing that education administration at SLB Melati Asyiyah in West Sulawesi is divided into the areas of curriculum management, student administration, and finance. management. It is the teacher's responsibility to adapt teaching and student evaluation strategies to the needs of individual students. In addition, faculty management starts with the help of a faculty needs database, recruitment resources, and selection criteria. The international faculty's responsibilities emphasize cooperation and coordination. The management of resources and facilities is carried out through strategic planning which is informed by supply and demand analysis.

The fastest growing financial sector is investment activity. The investment business is certainly included in the scope of supervision by the Financial Services Authority. But in practice, many people carry out their rotten ideas for personal gain which can harm many parties who invest in these people or individuals. The rise of fraudulent investments is certainly part of the responsibility and supervision carried out by the Financial Services Authority. This research is qualitative research using the literature study approach method, the data collection refers to previous research, books, newspapers, documents, and other reading sources. This research focuses on discussing the role of the OJK in preventing and eradicating illegal/bodong/fictitious investments. In an effort to regulate and prevent fraudulent investment practices, the actions launched by OJK are conducting socialization and counseling to the public, providing investment entity establishment licenses only to those who meet the criteria, providing consumer complaint services, forming a fraudulent investment alert task force, issuing regulations and forming capital market protection institutions. The obstacles in efforts to eradicate fraudulent investment are in the form of difficulties in establishing communication between institutions, there is a barrier between OJK and Bank Indonesia as the highest supervision of the financial and banking sectors in Indonesia, this is due to the distance and long transition from OJK to Bank Indonesia.

Penelitian ini bertujuan untuk menguji pengaruh Keputusan Pendanaan dan Corporate Social Responsibility Pada  nilai perusahaan yang terdaftar Bursa Efek Indonesia. Populasi penelitian adalah seluruh perusahaan yang terdaftar di BEI periode 2017-2021. Sampel dipilih menggunakan metode purposive sampling dengan kriteria sampel adalah perusahaan yang terdaftar di BEI dalam periode 2017-2021. Perusahaan yang memiliki laporan keungan lengkap dalam periode 2017-2021, yang membagikan keputusan pendanaan dalam periode 2017-2021 dan diperoleh sampel sebanyak 45 perusahaan. Sumber data adalah laporan keungan tahunan perusahaan yang diambil melalui situs resmi Bursa Efek Indonesia ( www.idx.co.id). Pengujian menggunakan analisis regresi data panel dengan alat bantu Eviews. Keputusan Pendanaan diukur dengan menggunakan DER (Debt to Equity Ratio), sedangkan Corporate Social Responsibility diukur dengan (CSR) serta Nilai Perusahaan diukur dengan PBV (Price to Book Value). Hasil penelitian menunjukkan bahwa variabel Keputusan Pendanaan berpengaruh positif dan signifikan terhadap Nilai Perusahaan, sedangkan Corporate Social Responsibility berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan.

The purpose of this study was to describe the character education values of responsibility, curiosity, hard work, respect for achievement, social care, and friendship/communicativeness in Kam Ka-Wai's Big Brother film. This study uses a descriptive qualitative approach, in which the researcher records carefully and accurately the data in the form of words, sentences, pictures, and videos contained in the film. The use of a descriptive qualitative approach in this study aims to describe the values of character education, namely responsibility, curiosity, hard work, respect for achievement, social care and communicative/friendly in the Big Brother film. The value of responsibility character education in the film Big Brother consists of 4 data. The educational value of the character of curiosity in the Big Brother film consists of 5 data. The value of hard work character education in the film Big Brother consists of 7 data. The value of character education appreciating achievement in the Big Brother film consists of 4 data. The value of social care character education in the film Big Brother consists of 12 data. The value of friendly/communicative character education consists of 4 data.

Pemberdayaan adalah jalan menuju partisipasi, dan partisipasi menentukan dampak ocial dan ekonomi dari program pengembangan masyarakat. Secara umum, tujuan penelitian ini adalah untuk mengidentifikasi hubungan keterlibatan masyarakat dan pemangku kepentingan dalam pelaksanaan program CSR Lembaga Keuangan Mikro Panas Bumi dan dampaknya terhadap kondisi ocial ekonomi masyarakat. Program keuangan mikro di Kabupaten Kabandungan bekerja sama dengan  LKMS Kartin. Subyek penelitian ini adalah masyarakat Desa Cihamerang yang meliputi pemerintah daerah dan masyarakat setempat, serta karyawan perusahaan. Metode yang digunakan dalam penelitian ini terdiri dari penelitian kuantitatif dan kualitatif. Sebanyak 45 responden yang mewakili masyarakat Desa Cihamerang dan ocialn informan diwawancarai. Hasil penelitian ini menunjukkan bahwa setiap pemangku kepentingan memiliki jenis dan tingkat keterlibatan yang berbeda. Semakin tinggi keterlibatan anggota dewan keuangan mikro dalam setiap tahapan pelaksanaan program, semakin besar pula dampak ocial dan ekonominya..

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

Corporate Social Responsibility (CSR) program, namely a company program whose implementation has influence or benefits, social and environmental responsibility for the community around the company to stakeholders. Research on community service aims to identify optimization of one of PT Petrokimia Gresik's Corporate Social Responsibility (CSR) Community Development unit programs, namely, the distribution of donations to mosques, prayer rooms, Islamic boarding schools, and orphanages to empower the community around the company. Assistance was provided in Gresik, Kebomas and Manyar sub-districts. The total funding assistance for 134 houses of worship and social institutions reached IDR 632,500,000. By using a qualitative descriptive method, because the research focus is to describe and provide an overview of the information on the object being studied. The research that has been done has shown that the Corporate Social Responsibility (CSR) program, namely, the distribution of donations to mosques, prayer rooms, Islamic boarding schools and orphanages has been running effectively. Because the beneficiary community feels helped and useful for their needs. This program is also aligned with Sustainable Development Goal 9, namely Industry, Innovation and Infrastructure.

A large number of road users who often pass by on the highway every day can cause problems in traffic, one of which is a traffic accident. The purpose of this study was to determine the effectiveness of criminal law enforcement in handling traffic violations. The research method used is qualitative research through literature study by applying the legal and statutory approaches that apply in Indonesia. The goal of public protection and safety can be achieved through enforcing criminal law in traffic violations. By imposing strict criminal sanctions, it is expected to prevent repeated violations and provide a deterrent effect to offenders. Justice and responsibility are important principles in enforcing criminal law on traffic violations.

PAK learning activities at the elementary school level always have their own challenges. Basically PAK emphasizes Christian values, one of which is responsibility in doing the assignments given by the teacher to students. Ongoing learning and giving assignments Students often neglect responsibility for doing it, students are more enthusiastic about working on other subject assignments compared to PAK, even students prioritize other subject assignments because they feel happy compared to PAK assignments, so that assignments from PAK are set aside because assignments PAK only uses theory that is considered normal. This situation is centered on the teacher which tends to make the learning process less than optimal. Therefore, the purpose of writing this article is to describe a fun PAK learning process using a project model so that students are more enthusiastic about doing PAK assignments that are more weighty and of high value.

The teaching profession is a unique profession because many skills are needed to carry out one's duties in preparing future generations. The ideal teacher is not only one who fulfills the requirements, e.g. for example, he may be smart and skilled or an expert in his field of knowledge, but most importantly, the teacher must be able to position himself as an agent of change. Therefore, the Christian teacher must assume personal, social, intellectual, moral and spiritual roles and responsibilities. The responsibility of the Christian religion teacher as an educator is to encourage, teach, lead, guide, train, assess and evaluate students to achieve the expected learning objectives and learning outcomes. Jesus as an example for Christian religion teachers should be the standard for every Christian educator. Therefore, it affects work during learning and leads to achievement for students. The responsibility of a Christian religious education teacher is to improve student learning achievement and provide learning motivation in order to achieve an achievement for each student. From this writing, the author uses qualitative as a literature study and is supported by several references from books, journals for the completeness and refinement of writing. This. This study resulted in a conclusion that the responsibility of a teacher greatly influences the achievement of each student in the world of education.

Sidoarjo Regency has a beach in the eastern region along 27 km which crosses several sub-districts such as Sedati, Buduran, Sidoarjo, Porong and Jabon. The Lapindo mud disaster that occurred in 2006 in Sidoarjo had a broad impact on people's daily lives. The Lapindo mud disaster was an event of hot mudflow and the emergence of gas onto the ground which claimed many lives and had a major direct impact on the community. The occurrence of the Lapindo mud disaster was initiated by oil drilling from PT. Lapindo Brantas Inc., which was later in the drilling process, experienced a failure resulting in an explosion from underground and then gushing out. Many were victims in the incident ranging from babies, children, adults to the elderly and many people, houses, villages, districts, schools and other buildings were drowned. In addition, many people have lost their jobs and their homes which makes them all feel stressed to the point of depression. Until now, the problems caused by the Lapindo mudflow disaster have not been resolved. This is because the responsibility for compensation that is given is not evenly distributed or does not even receive a penny. As a result, there are still frequent conflicts and prolonged demonstrations. Meanwhile, the victims of the Lapindo mudflow have used many strategies to survive and continue their lives so that they do not continue to mourn the sadness that exists.

This research discusses marketing that occurs in the existing Shopee Marketplace in connection with the current implementation of Islamic business ethics, Shopee sellers must maintain integrity and honesty. The phenomenon that occurs is honesty, where the seller displays an accurate and honest product description. using primary and secondary data methods. Informants in this research include sellers at the Shopee Marketplace in the city of Sampang and outside the city of Sampang. Using an approach with qualitative research methods. To check and test data validity techniques, use the Triangulation method. Data analysis in this research was carried out through the stages of data reduction, data presentation, and drawing conclusions as the final goal. The research results show that in Islamic Business Ethics in marketing on the Shopee Marketplace it is important to prevent practices of manipulation, intimidation or immoral behavior towards buyers which include: Unity, Balance, Free Will, Responsibility Responsibility), and Truth. The conclusion in this research is that the implementation of Islamic Business Ethics in marketing activities at the Shopee Marketplace has not been fully implemented in its entirety. The importance of applying Islamic Marketing Ethics by interacting with sellers in the marketing process to provide a deeper understanding.