Publication Search

The in dubio pro reo principle is a fundamental principle in criminal law that states that if there is doubt in the proof of a case, then the decision must be taken in favor of the defendant. The application of this principle is particularly crucial in rape and murder cases, where the legal consequences faced by the accused are severe. However, the use of this principle often causes debate because it can have an impact on the sense of justice for victims and society. This research uses a normative qualitative method with a normative juridical approach to analyze laws and regulations, legal doctrines, and court decisions related to the application of the in dubio pro reo principle. Data was collected through literature study by analyzing relevant court decisions. The results showed that the application of this principle is based on the negatief wettelijk evidentiary system, which requires a minimum of two valid pieces of evidence and the judge's conviction to impose a sentence. However, in practice, the difficulty of proof in rape and murder cases can lead to the defendant being acquitted despite indications of guilt. Therefore, the balance between the protection of the defendant's rights and justice for the victim must be considered in the application of this principle.

Degenerative diseases are a global health problem with increasing prevalence, including in Indonesia. This disease can cause serious complications in vital organs such as the heart, kidneys, and brain. Therefore, preventive efforts are needed through education and nutritional innovation. This community service program aims to provide education on molecular examinations for degenerative diseases and introduce the Watermelon Lemonade innovation as preventive nutrition. The activity was carried out in Dukuh Branglor, Mancasan Village, with the pre-test method, educational presentation, Q&A, product demonstration, and post-test. The results of the activity showed an increase in public knowledge about hypertension and its examination, as well as high enthusiasm for the Watermelon Lemonade innovation. Based on the results of the activity, it can be seen that molecular examinations can be used to diagnose hypertension through analysis of genetic biomarkers, proteins, and metabolites, and the Watermelon Lemonade innovation has the potential to help lower blood pressure in hypertensive patients. The success of this program was shown by an increase in the average pre-test score of 58.46 to 86.67 in the post-test. The Wilcoxon test showed (p < 0.001), indicating a significant difference between the pre-test and post-test results and proving an increase in participant understanding. The questionnaire results showed a high level of satisfaction from participants with the delivery of materials, product manufacturing demonstrations, and practical benefits that can be applied in everyday life. The Watermelon Lemonade innovation is not only useful as an alternative to preventing hypertension, but also has the potential to be further developed as a health product based on natural ingredients.

Islamic education has a strategic role in shaping the character and morals of students in line with the principles of democracy. This article aims to examine how democratic values ​​such as equality, justice, deliberation, and tolerance can be instilled through the process of Islamic education, both formally in educational institutions and in non-formal contexts such as religious studies and socio-religious activities. With a qualitative descriptive approach and literature study, this study shows that Islamic education can be an effective instrument in instilling democratic values ​​through the integration of religious teachings, teacher role models, and strengthening the curriculum that encourages dialogue, freedom of thought, and respect for differences. Instilling democratic values ​​in Islamic education is not only relevant to the development of national character, but also becomes an important foundation in forming a civilized civil society.

Family is the most important part of human life. Outwardly, every human being aspires to form a family consisting of human parts bound in a marriage bond which is then called a household. The core purpose of forming a family is to create a more focused human life and provide benefits for the lives of other humans. Before humans develop in life and larger relationships in society and even the country, they are very much determined by family life. If family life is good and patterned with the mission and goals of the family. Then, children who come from good families will become good future generations, and vice versa. In essence, the family greatly determines human development in their lives in the midst of society. This study will provide an overview of how a husband and wife should instill good character for the development of their children through education instilled in the family. Thus, the good and bad of a family can be seen from the children who are raised in the family in question.

This research discusses how the integration of Islamic values and learning innovation can be applied in Islamic Religious Education in higher education, especially at the Indonesian Education University. The background of this research is the challenges of globalization and technological developments that require Islamic education to continue to innovate without ignoring the principles of sharia. This research uses a qualitative approach with a case study method, involving lecturers, students, and religious leaders as informants. The results showed that the integration of Islamic values in Islamic education is done through the Islamization of science approach, the use of technology in learning, and the creation of a religious academic environment. In addition, innovations such as Problem-Based Learning and Experiential Learning methods proved to be able to increase students' interest and understanding of Islamic teachings. In conclusion, collaboration between academics, students, and religious leaders is very important in creating Islamic Religion Education learning that is relevant, interesting, and still in accordance with Sharia law. This research is expected to provide an overview and strategic recommendations for the development of Islamic education in the modern

Christology is a branch of theology that studies the person and work of Jesus Christ. In the Reformation tradition, Christology plays a very important role because the teachings about Christ are the main foundation in understanding the salvation of mankind. The Reformation that began in the 16th century in Europe, pioneered by great figures such as Martin Luther, John Calvin, and Huldrych Zwingli, not only brought major changes in the structure of the Church, but also in the way Christians understand and interpret the teachings of Scripture, especially about Christ. This study aims to explore more deeply the understanding of Christology in the Reformation tradition, as well as its impact on the teachings of Christian theology that are developing today. Through a deeper understanding of Christology in the context of the Reformation, it is hoped that readers can gain clearer insight into the differences in views about Christ that exist in various Christian traditions, as well as the contribution of the Reformation in shaping the understanding of modern Christian theology. .

The aim of this research is to determine the positive and significant influence of the use of audiovisual media by arts and culture teachers in increasing the learning motivation of class X students at SMA Negeri 1 Adiankoting. The method used in this research uses a quantitative approach. The population, namely all class Data was collected using a positive closed questionnaire with 40 items. The results of data analysis show that there is a positive and significant use of audiovisual media by arts and culture teachers in increasing the learning motivation of class ttable(a=0.05,dk=n-2=60)= 2,000, thus there is a significant relationship between variable b) Regression coefficient of determination test (r2) = 25.8%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=24, dk denominator=n-2=62-2=60) namely 20.85 > 1.39. Thus, Ha, namely that there is a positive and significant influence on the use of audiovisual media by arts and culture teachers in increasing the learning motivation of class X students at SMA Negeri 1 Adiankoting, is accepted and H0 is rejected.

Christian religious education plays a crucial role in shaping students' character and morals. Christian religious teachers are responsible for teaching God's Word with objectivity, without discrimination based on students' social, cultural, economic, ethnic backgrounds, or academic abilities. However, in practice, discrimination can still occur in various forms, both consciously and unconsciously. This study aims to analyze the competencies of Christian religious teachers in teaching God's Word objectively and to identify possible forms of discrimination in the learning process. Using a qualitative descriptive analysis method, this research examines religious education policies and teachers' experiences in the teaching process. The findings indicate that teachers with a deep understanding of theology, a neutral attitude in interpretation, discussion-based teaching methods, and high ethics and professionalism are better able to create an inclusive learning environment. To prevent discrimination, awareness and commitment from educators are needed so that the values of love and justice in Christian teachings can be realized in the learning process.

This study aims to determine the effect of Discipline and Motivation on Employee Performance at PLTU Pangkalan Susu Sejahtera. The research was conducted at PLTU Pangkalan Susu Sejahtera with a total of 48 respondents. The sampling technique used in this study was total sampling, so the sample size was 48 respondents. The results of the validity and reliability tests indicate that each question item produced from the questionnaire data is valid and reliable. The data quality tests, namely the normality test, show that the data is normally and significantly distributed. Furthermore, the multicollinearity test also indicates no multicollinearity, as the Tolerance value is >10 and the VIF value is <10. Meanwhile, the heteroscedasticity test shows that the data is not homogeneous, meaning it does not form a specific pattern and is evenly spread throughout the area. The results of the hypothesis test show that, based on the t-test, the variables that influence Employee Performance are Compensation Motivation and Discipline, both of which have an effect. The detailed t-test results are as follows: For variable X1, the t-count is 6.604, while the t-table is 2.014, so t-count (6.604) > t-table (2.014). This is also supported by a significant value of 0.003 (0.003 < 0.050), meaning that Ho is rejected and Ha is accepted, which implies that Discipline has a significant effect on Employee Performance. For variable X2, the t-count is 4.452, while the t-table is 2.014, so t-count (4.452) > t-table (2.014). This is also supported by a significant value of 0.004 (0.004 < 0.05), meaning that Ho is rejected and Ha is accepted, which implies that Motivation has a significant effect on Employee Performance. The F-test result shows that F-count is 11.021, which is greater than the F-table value of 3.20. This is further supported by a significance level of 0.003, which is smaller than α = 0.05, meaning Ho is rejected and Ha is accepted. Discipline and Work Motivation (simultaneously) have an effect on Employee Performance. The R-square value is 62.2%, which means that the independent variables in this study contribute significantly, while the remaining 37.8% is influenced by other factors outside this study.

Financial problems are not only caused by low income, but financial difficulties can also arise if there are errors in financial management such as incorrect use of credit, and lack of financial planning. Therefore, financial literacy is needed for someone in managing their financial resources to be able to adjust to income and lifestyle in the modern era like today. The purpose of this study is to determine the effect of financial literacy, financial technology, financial risk, financial attitudes and financial income on financial management (study on the community of Kertasari Village, Banjarharjo District, Brebes Regency). This study uses a survey approach for its quantitative research design. The population used is the community in Kertasari Village with a population of 994 heads of families, having personal income, and being the head of the family. In determining the sample, the author uses the Slovin formula so that the number of samples obtained is 100 samples. The data analysis methods used are instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The data obtained in this study were then processed using the IBM SPSS Statistics 23 program. The results of the study show that financial literacy has a positive and significant effect on financial management, financial technology has no effect on financial management, financial risk has a positive and significant effect on financial management, financial attitudes have a positive and significant effect on financial management, and financial income has a positive effect on financial management.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.

This study discusses Human Resources Education and Training at the Secretariat General of the Regional Representative Council of the Republic of Indonesia (DPD RI). The main issue faced by the Secretariat General of the DPD RI is that there are still employees who do not fully understand their respective fields. Therefore, a training program has been implemented to help employees enhance their knowledge and skills required for their duties. The purpose of this research is to analyze the effectiveness of education and training programs for human resources within the Secretariat General of the DPD RI. This research uses a descriptive qualitative method, with data collected through interviews, observations, and documentation. The results of the study show that employee understanding of one of the online-based training programs is still not optimal, indicating a need for improvements in content delivery or training methods. Nevertheless, the training targets are considered appropriate as they are directed at employees who require capacity enhancement. In terms of scheduling, the training program is considered to lack flexibility, which may interfere with the employees' daily work routines. Despite several challenges, the overall achievement of training objectives has had a positive impact on employee productivity. Real changes can be seen in the increased understanding and ability of employees to apply the knowledge gained to their tasks and responsibilities in each respective division. Thus, the education and training program is deemed to have made a significant contribution to the development of human resource competencies within the Secretariat General of the DPD RI.

Along with the development of technology and the increasing need for speed and ease of access to information, electronic archives have developed into Dynamic Archiving Information Systems (SIKD). Not only functioning as a storage medium, SIKD is also used as an archive management tool that allows organizations to organize, access, and monitor documents more efficiently and in real-time, to support the creation of a more modern work process. This study was conducted at the Head Office of Perum BULOG with the aim of analyzing the effectiveness of SIKD in archive management, identifying obstacles to its implementation, and formulating efforts to increase personnel awareness of the use of SIKD. This study uses a qualitative method using a research method that focuses on direct observation of phenomena or events that occur in real life, and uses a data analysis model with the help of NVivo 12 Plus software. The units of analysis in this study are sub-division heads, managers, and employees who are active users of the Dynamic Archiving Information System (SIKD). Data were obtained directly from the original source using interview, observation, and documentation techniques, and supplemented with literature studies as additional sources of information. Based on the research results, it shows that the implementation of SIKD increases work efficiency, accelerates the flow of correspondence, and digitizes archives. However, the implementation of this system still faces challenges such as low employee awareness in using this system, technical constraints, and operational constraints.

The research paper Examining the leadership of the Office of the Accountant General of the Federation (OAGF), it is evident that the country is in trouble and need a leader capable of bringing out the best in Nigerian supporters and guiding the country toward stability. The next logical step after gathering data is research analysis. Both the main data gathered from the in-person interviews and the data already available from public sources spanning the 50-year study period were analyzed using the constant comparative approach (Merriam, 2019). This clarified the qualitative case study technique utilized in the research design, which examined the influence of leadership on the governance of infrastructure development in Nigeria between 1960 and 2020. This leader needs to be dependable, emotionally knowledgeable, firm, prepared to endure hardships for the country, committed to bridging ethnic divides, and able to instill hope in the populace. leader must be able to process a variety of information and find effective solutions to challenging issues. This essay embraces the idea that leadership entails a leader or leaders, followers, and a social influence process. This viewpoint is influenced by clinical psychology socio-emotional intelligence and social psychology concepts of social influence; as a result, leadership for Nigeria will be examined from these angles.

The research paper Examining the leadership of the Office of the Accountant General of the Federation (OAGF), it is evident that the country is in trouble and need a leader capable of bringing out the best in Nigerian supporters and guiding the country toward stability. The next logical step after gathering data is research analysis. Both the main data gathered from the in-person interviews and the data already available from public sources spanning the 50-year study period were analyzed using the constant comparative approach (Merriam, 2019). This clarified the qualitative case study technique utilized in the research design, which examined the influence of leadership on the governance of infrastructure development in Nigeria between 1960 and 2020. This leader needs to be dependable, emotionally knowledgeable, firm, prepared to endure hardships for the country, committed to bridging ethnic divides, and able to instill hope in the populace. leader must be able to process a variety of information and find effective solutions to challenging issues. This essay embraces the idea that leadership entails a leader or leaders, followers, and a social influence process. This viewpoint is influenced by clinical psychology socio-emotional intelligence and social psychology concepts of social influence; as a result, leadership for Nigeria will be examined from these angles.

This study explores the potential of community-based tourism in Bili Bante, including aspects of natural beauty, cultural diversity, and ecotourism. The observations show that around 75% of the tourist areas in Bili Bante are still preserved with minimal environmental pollution, making it a potential destination for ecotourism development. In addition, the cultural diversity of the local community, including traditional traditions, traditional music, and handicrafts, can be a strong tourist attraction. The interviews with local people revealed that 60% support the development of community-based tourism to improve the local economy, although 40% are concerned about the negative impacts on the environment if tourism management is not carried out carefully. The main obstacles identified are inadequate infrastructure and lack of destination promotion. Based on these findings, this study recommends increasing investment in infrastructure development, training for local people, and developing more effective marketing strategies. In addition, clear regulations regarding natural resource management and environmental conservation must be enforced to support the sustainability of tourism development in Bili Bante.

Recently, the public has been shocked by the high number of bad debts among Millennials. The development of digital technology brings various conveniences, but also presents new threats to children and teenagers. The high percentage of online loan borrowers aged 19-34 years, as well as children who are caught in online gambling, is a major concern. Around 60 percent of online loan users (pinjol) have an easy target of young people aged 19-34 years, and even 80 thousand children under the age of 10 are caught in online gambling (judol). The problem is, the Millennial generation or those aged 19-34 years are the largest "contributors" to these bad debts. Various experts say that the Millennial generation is in debt because of the Fear of Missing Out (FOMO) phenomenon, aka following trends so as not to feel "left behind". Some other experts think that their financial literacy is low.