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The art of Reog Ponorogo is one that has quite long values and history in the process of Islamization of the people of the land of Java, particularly in East Java. This is particularly true for East Java. In Islamizing people in East Java, the values contained in Reog Ponorogo include traditional, religious, cultural, social, political, and historical values. These values are all interrelated in some way. Since Islam was introduced to Java, the traditional art of Reog has been transformed into a form of propaganda that is utilized to disseminate Islamic principles. The purpose of this study is to shed light on the ways in which Reog is utilized as a tool for Islamization in Java. There are a number of symbols connected to the religion of Islam that can be found in Reog. One example of this is the depiction of a horse, which represents the Mi'raj Isra journey that the Prophet Muhammad undertook. Ulrich Beck's theory of the risk society faces is utilized in the method of analysis. Ulrich Beck investigates the ways in which contemporary dangers mold and transform society, as well as the difficulties inherent in mitigating these dangers in a way that is both equitable and environmentally responsible. In the context of the Islamization of Reog culture, through the lens of Ulrich Beck's point of view, it is possible to interpret that the culture of Reog Ponorogo is the result of a modernization process and also a response to increasingly complex changes in both the global and local contexts.

There have always been ups and downs in regional governance, with a number of autonomy issues and less-than-perfect institutional working relationships between the Centre and the regions. Instead of being resolved by the 2014 Local Government Law, Law No. 23/2014, these issues have further complicated the relationship between local authorities and the central government. This research aims to analyze the review of the principles of regional government and the implementation of the SOTK. This research uses a normative juridical method that focuses on legal precedents, relevant laws, and regulations. The result of this research is that regional autonomy is based on the idea that autonomous regions have the authority as well as the rights and obligations in managing their own local interests in accordance with the law. In Indonesia, local governance is guided by three basic principles, namely 1) The principle of decentralization. 2) The idea behind de-concentration. 3) Assistance tasks as a concept. There are three parts to the model of how local governments and the federal government work together, namely 1) agency model, 2) the interaction Model, and 3) the relative Autonomy Model The structure of each region will include various interventions. However, the drafting guidelines from the government make the SOTK look uniform, centralized and rigid, so despite the differences, each region's SOTK still has some similarities.

Regional finance is a right and obligation. Rights are regional rights to seek regional revenue sources in the form of collecting regional taxes, regional levies or other sources of revenue in accordance with applicable laws and regulations. Meanwhile, the obligation is the obligation of the region to issue money in order to carry out all regional government affairs. In its implementation, the financial management carried out by each region is accountable to the Supreme Audit Board (BPK). Regions that are categorized as good in financial management will receive an award in the form of an unqualified opinion (WTP). The Principle of Accountability in realizing WTP-based management can be interpreted as an effort to be accountable by creating oversight through the distribution of power in various government institutions so as to reduce the accumulation of power while creating conditions of mutual supervision.

The company is an organized institution with the aim of obtaining profits in the development of companies in the capital market and providing opportunities for the public to invest in the short, medium and long term, while it is easier for companies to obtain funds from the public investors (investors) by issuing securities both equity or debt. The purpose of this research is to find out how bonds are regulated in the Indonesian capital market from legal protection and corporate responsibility that defaults on bond investors. This study uses a normative legal research method that focuses on the study of legal perspectives and/or perspectives that explain a set of legal principles, legal norms, and legal regulations both formally and materially. The approach used in research is a conceptual approach (Conceptual Approach) where by examining through legislation and theories. Based on the research results, it is known that bond investors protect capital from the risk of company default, namely periodic reports and transparency of information, as well as guarantees (collateral) included in the issuance of bonds and the existence of sinking funds (reserve funds). Preventive legal protection for investors after a default occurs, the company continues to pay bond principal and interest (coupons) to investors in accordance with the bond agreement agreement. Companies can also be subject to civil witness administrative sanctions and even criminal sanctions.

Rule of Law is a basic principle in a legal system where the law applies equally to everyone, including the government and citizens, and no person or party is excluded from the law. It also emphasises that legal decisions must be based on existing laws and must be implemented fairly and consistently. The law is the highest norm that binds all other legal norms, thus becoming the foundation for state power and legal regulation within a country. The rule of law and the law are closely interrelated in a country's legal system. In a well-functioning legal system, the rule of law and the law work together to create justice and security for all citizens. The rule of law helps ensure that the government does not abuse its power or violate the rights of individuals. The purpose of this research is to analyse Law No. 11 of 2008 which has been amended into Law No. 19 of 2016 regarding Electronic Information and Transactions (ITE Law) which is not in accordance with the principles of The Rule of Law and how this ITE Law can reflect the principles of The Rule of Law. This research method is library research. The results of this study are the development of technology and information today makes the government then issue Law Number 11 of 2008 (ITE Law) concerning the use of technology as well as information, ITE Law prohibits all forms of criminal acts that violate using technology and information, such as information disseminated will get bad treatment for the community. In practice in Indonesia, there are several cases that contradict the principle of The Rule of Law, for example, the ITE Law can cause confusion due to the increasing total every year of technology and information users, so the use of technological facilities is also increasingly widespread plus the ITE Law until now has not been widely socialised to the public.

Mr. Joko Widodo, The President of the Republic of Indonesia, has recently been inseparable from various hot issues that have been debated in the community during his tenure for two terms. In recent years, there have been  discussions for postponing elections  made by a range of political figures, and people who support the issue. The big impact caused by this discourse includes demonstrations and resistance from the community. The stability of a country is also affected by an increasingly tense political situation. The danger of democracy allowing its people's freedom to speak raises political turmoil, which can undermine the values of constitutional sovereignty and democracy. The article investigates Indonesia's laws governing the delay of national elections and the recommendations for the implementation of the discourse on postponing the general election against the sovereignty of the constitution and democracy as well as the consequences of its implementation. The study's methodology is normative juridical with a legislative and conceptual focus. Data were gathered through a literature review of secondary legal materials, such as the general election law, secondary sources in the form of journals and books, and tertiary sources in the form of articles from websites. The conclusion of the findings of this article in the form of a constitution does not regulate or require the prorogation of the general elected. However, to strive for the agenda, there is a method of forming a Government Regulation in Lieu of Law that involves a mismatch in the periodization of the position of state stakeholder described in the 1945 Constitution and is an indication of contraindications to constitutional sovereignty. Constitutional amendments are the second option that can pose a threat to the sustainability of electoral principles that are part of a form of democratic sovereignty.

Whereas the legal regulation governing the Criminal Sanctions for Money Laundering of Narcotics Crimes is Article 2 of Law Number 8 of 2010 Concerning the Prevention and Eradication of Money Laundering Crimes paragraph (1) point 3 concerning Narcotics. The implementation of the implementation of the Criminal Sanctions for Money Laundering from Narcotics Crime is still overlapping and separate or simultaneous. This occurs both at the placement stage, the distribution stage, and the collection stage, so that handling becomes increasingly difficult and requires systematic and continuous capacity building. Factors constraining Criminal Sanctions for Money Laundering from Narcotics Crime are the Globalization Factor, the Rapid Technological Advancement Factor, the Very Strict Bank Confidential Provisions Factor of the Country Concerned. Therefore, stricter legal arrangements are needed in enforcing criminal sanctions for money laundering of the proceeds of narcotics crimes and should pay more attention to the principles of simple, fast and low-cost criminal procedural law so that the next stage of the judicial process can be carried out immediately.  

The Industrial Revolution 4.0 encourages everyone to do routines quickly, easily, and efficiently, activity carried out online that only uses gadgets and networks that may be done anywhere. One example of the application of the industrial revolution 4.0 is the emergence of e-commerce which is also accompanied by the emergence of a term called Marketplace. Marketplace is a market where sellers and buyers meet which there are many products and various kinds of stores, only done online and online. Only with gadgets, ordered goods have been received and delivered by shipping services (expeditions). But with this, it does not rule out the possibility that unpleasant things do not happen such as damage or even loss of ordered goods. With this, this study aims to determine the form of legal protection and legal remedies provided to overcome these problems. This research uses normative research methods through principles, legal rules, etc    

Audit judgment is the auditor's personal judgment or opinion in responding to information that influences decisions that affect audit evidence documents and the  auditor's  opinion  on  the  financial  statements  of  an  entity.  As  a  cognitive process,  audit  judgment  is  a  decision-making  behavior.  Accountants  are  often faced with decisions that  are not in accordance  with generally accepted  ethical standards  or  accounting  principles.  This  research  aims  to  find  out  and  analyze how   much   influence   task   complexity   (X1),   independence   (X2)   and   auditor knowledge (X3) have on audit judgment (Y) at the BPKP office of West Sumatra Province. analysis technique used multiple linear regression. based on research (X1), (X2) has no effect while (X3) has an effect on audit judgment.

Restorative justice or better known as restorative justice in the development of schools of law and punishment in human civilization, where the state returns the ius ponale and ius poniendi mandates to the community within the framework of healing, recovery and recovery. Restorative justice is a concept of thinking that responds to the development of the criminal justice system by focusing on the need to involve actors, communities and victims as a social recovery step in social relations. The principle of restorative justice is one of the principles of law enforcement in resolving cases which can be used as an instrument of recovery and has been implemented by the supreme court in the form of policy implementation (Supreme Court Regulations and Supreme Court Circulars). Restorative justice is considered a model of modern punishment that is more humane than the retributive justice used in the current justice system. One of the applications of this is the termination of the prosecution process by the prosecutor.

The existence regulations is crucial and important in Indonesia as a legal state that adheres to the civil law ,where in this system the highest position is a constitution. Pancasila and the 1945 NRI Law are fundamental guidelines in making laws and regulations.The principle is the basic guideline that must be fulfilled so that later the legal product results, namely the laws and regulations that are produced are good, ideal, and worthy of enactment. President Joko Widodo working with the DPR as legislature-forming institution to make a law in a different way, namely by repealing and/or amending several provisions of the law at once using the omnibus law method. There is a legal issue where in forming a law one must comply with the principles of forming statutory regulations, both formal and material principles. In this research, we will discuss how to fulfill formal and material principles in the formation of laws in Indonesia using the omnibus law method?. The results of the discussion in this writing are that the fulfillment of the formal and material principles of the law adopting the omnibus law method must be based on the principles stipulated in Article 5 of Law 13 of 2022.

Learning strategies can be interpreted as an outline of a course or general patterns of activities carried out by an educator and students in the embodiment of teaching and learning activities to achieve the goals outlined. There are several problems found by researchers in research locations, especially in the learning process of Akidah Akhlak at MTsS Miftahul Huda Silikuan Hulu Village, Ukui District, namely, students are not able to directly absorb the material presented by the teacher, lack of enthusiasm of students in class when learning Akidah Akhlak which causes some students to not care about the material presented by the teacher, and the teacher's lack of understanding of the application of learning strategies which can be seen from the learning process the teacher only uses monotonous learning strategies so that it does not increase the learning enthusiasm of students in the classroom. This research includes qualitative research, the data collected is in the form of words and pictures, in this case it is explaining how teachers use learning strategies. Researchers collected data through interviews, documentation, and field notes. Data were analyzed in three stages, namely data reduction, data presentation, and data verification. Techniques for guaranteeing the validity of the data are source triangulation, technical triangulation, and time triangulation. Based on the results of the research that the researchers conducted, it can be concluded that: (1) The strategies used by the aqidah moral teachers in class VIII semester 2 of MTsS Miftahul Huda Siliuan Hulu Village, Ukui District, namely problem-based strategies, discovery learning strategies, and cooperative learning strategies (2) Steps -Steps for implementing learning strategies in the subject of Aqidah Akhlak a. Opening learning activities, b. Explain the competence to be achieved, c. Educators help students define organizing tasks. d. Educators and students arrange tasks together. e. Students collect information according to the problem being discussed. f. Educators supervise the course of learning activities g. The teacher gives an explanation of the material. (3) Obstacles faced in implementing the implementation of the learning strategy of aqidah morals at MTsS Miftahul Huda Silikuan Hulu Village, namely the lack of teacher preparation in implementing learning, for the learning process to be carried out suddenly.

In order to ensure the strength and existence of political parties in parliament, political parties have authority over their cadres who become people's representatives. One of the authorities of political parties over people's representatives is the Time Shift (PAW), which is used by political parties against members of the People's Legislative Assembly who come from political parties. As a result, political parties have the authority to dismiss political cadres who are found to have violated party rules or the constitution. This study will look at how problematic the Inter-Time Change of DPRD members in Paniai Regency is under Law Number 17 of 2014. The research method employed is normative research, which is defined as research based on theoretical studies, principles, or other existing written legal regulations that will then be examined from various perspectives such as theory, history, philosophy, comparison, structure and composition, scope and material, consistency, general explanations, and chapter by chapter. The Prosperous Justice Party faction encountered difficulties in implementing the AMOS KEGIBUI MUYAPA Inter-Time Alternation mechanism in the Paniai Regency DPRD. AMOS KEGIBUI MUYAPA's problems and delays are contrary to statutory regulations; therefore, Time Shift (PAW) must be carried out in order to increase the strength and existence of the Prosperous Justice Party and the opposition in parliament in order to build political strength in the face of the 2024 general election.

Human rights protect individuals, groups, or property. The nation or state officials as part of the country have an international obligation to protect the community and their property, where international human rights standards are established and developed in various international forums. This study aims to provide a critical review of the Convention related to Human Rights which guarantees the right of everyone to be treated equally before the law regardless of race, color, origin, and ethnicity, which also forms the Committee on the Elimination of Racial Discrimination to supervise its implementation. This qualitative research used a descriptive approach to collect data systematically, factually, and quickly in accordance with the description when conducting research. The results of this study showed that the principles of human rights guide law enforcement in prosecuting criminals. These principles emphasize the importance of supervision (including clarity in the chain of command) of law enforcement agencies. These principles also explain in detail the guarantee of the right to life fulfillment.

Facing the JKN era is not easy, especially for private hospitals. Private hospitals need strategy, understanding, understanding and mutual agreement throughout the internal hospital, both doctors, nursing staff, general staff and management. The strategy for promoting health services in hospitals and other health facilities is not much different from the marketing strategy in general. It aims to promote and introduce the Hospital and the services provided. The purpose of writing this scientific article is to find out and review from a theoretical point of view how the strategy is carried out by private hospitals in this JKN era. The method used is a theoretical study by analyzing and comparing existing theories. It then learns more about a subject in theory or research and helps readers understand it better and with implications. The results of this theoretical study are private hospital services by implementing strategies and principles for implementing the National Health Insurance Program (JKN) such as mutual cooperation, non-profit, openness, portability, membership, trust funds, and management. It can be concluded that the strategy for promoting health services in private hospitals is to implement them in accordance with established standards and laws. The health service quality strategy is also the main key to service promotion to increase patient satisfaction in receiving care. It is expected that hospital institutions will continue to provide excellent and comprehensive health services and meet the basic health needs of patients.

This research aims to investigate the integration of ethical business practices and AI-driven marketing strategies for product branding within Micro, Small, and Medium Enterprises (MSMEs). The study adopts a qualitative approach, utilizing semi-structured interviews and content analysis. A purposive sampling technique will be employed to select participants from diverse MSMEs. Data will be analyzed thematically to identify patterns and insights regarding the implementation and impact of ethical practices and AI-driven marketing on branding strategies. The findings are expected to provide nuanced understandings of the challenges, opportunities, and outcomes associated with integrating ethical principles and AI technologies in MSMEs' branding endeavors, offering valuable insights for both practitioners and scholars in the field of marketing and business ethics.

Introduction: The internet provides various conveniences, including in buying and selling transactions or so-called e-commerce. E-commerce provides many benefits, and there were 2,361,423 e-commerce businesses in Indonesia in 2020. E-commerce is a legitimate buying and selling transaction if it does not deviate from the principles of Islamic sharia law. Purpose: To understand the meaning of e-commerce, its development, and the Islamic law perspective on it. Method: The method used is literature study from relevant journals, books, and fatwas. Results and Conclusion: E-commerce is a buying and selling transaction process carried out through the internet. E-commerce has several advantages compared to traditional commerce, such as the buying and selling process can be done anywhere and anytime. E-commerce in Indonesia has developed since 1999 until now, and it has always been accompanied by improvements. The largest e-commerce service providers in Indonesia are Lazada, Tokopedia, Shopee, Elevania, Bukalapak, Blibli, and Matahari Mal.com. E-commerce has been declared legitimate by MUI, NU, and ulama.

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

This study raises the phenomenon of the effectiveness of receiving cleaning service retribution in Pematang Serai Village, Langkat Regency. The reason for this research was that the acceptance of cleaning service retribution for Langkat Regency from 2014 to 2020 was still not optimal and had not been able to reach the targets set each year, so it was necessary to conduct research to measure the effectiveness of receiving cleaning service retribution with an analysis of the principles of good governance. This study uses qualitative research methods with data collection techniques through interviews and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the level of effectiveness of cleaning service retribution from 2017 to 2020 has an average of 73%, based on effectiveness criteria or indicators it can be judged that the level of effectiveness of cleaning service retribution is included in the Less Effective category. The application of the Good Governance Principles for cleaning service retribution has not been implemented perfectly and still needs to be improved.