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This study aims to analyze the influence of Online Advertising on purchasing decisions for Skintific products by considering the mediating role of Trust and Social Media Engagement. Skintific, as a digital-native skincare brand, actively utilizes digital marketing strategies through various social media platforms such as Instagram, Tiktok, or e-commerce like Shopee to increase consumer appeal, especially in Malang City. This study uses a quantitative approach with the Partial Least Squares Structual Equation Modeling (PLS-SEM) method to test the relationship between variables. The sample was obtained through a purposive sampling technique with 114 respondents who are active consumers of Skintific. The results of this study indicate that Online Advertising has a significant effect on purchasing decisions, both directly and through the mediation of Trust and Social Media Engagement. Theoretically, this study extends the application of the Theory of Reasoned Action (TRA) in explaining the formation of attitudes and subjective norms of consumers towards digital advertising, as well as the Technology Acceptance Model (TAM) which shows how perceived ease and usefulness of digital advertising content affect user engagement. Customer Trust Theory in E-Commerce is used to explain how trust is formed in online transactions, while Relationship Marketing Theory emphasizes the importance of long-term interactions between brands and consumers. The Theory of Planned Behavior (TPB) expands this framework by adding the construct of behavioral control, which explains how consumers' perceptions of ease and barriers contribute to purchasing decisions. Social Influence Theory is used to understand the influence of social norms and online community opinions on purchase intentions, and Uses and Gratifications Theory (UGT) to examine consumer motivations in accessing and interacting with digital content based on information needs, affection, and self-identity. This research provides theoretical contributions in strengthening the relevance of integrating several consumer behavior theories in a digital context.

This research aims to improve the learning outcomes of Natural and Social Sciences (IPAS) by applying a discovery learning model assisted by image media in grade V of SD Nurul Khoir, Jambi City. The method used is Class Action Research (PTK) which is carried out in two cycles. Each cycle consists of four stages, namely planning, implementation of actions, observation, and reflection. The research subjects amounted to 26 students. Data collection techniques are carried out through learning outcome tests, observation of teacher and student activities, and documentation. The results of the study showed a significant increase in the completeness of student learning outcomes. In cycle I, completeness reached 73.92%, and increased to 85.30% in cycle II. This improvement shows that the application of the discovery learning model combined with image media is effective in improving IPAS learning outcomes. This model encourages active involvement of students in the learning process, fosters curiosity, and hones critical and logical thinking skills. Image media as a visual aid has also been proven to be able to strengthen concept understanding and improve students' memory of the material studied. In addition, the learning process becomes more fun and meaningful because students are directly involved in the activity of discovering concepts through the stages of observing, questioning, gathering information, reasoning, and concluding. Teachers are no longer the center of information, but play the role of learning facilitators. This strategy is also relevant to the cognitive development characteristics of elementary school students who tend to favor concrete and visual learning. Thus, the application of the discovery learning model assisted by image media can be an alternative to an effective and innovative learning strategy in improving social studies learning outcomes. Teachers are advised to continue to develop adaptive, creative, and contextual learning methods and media.

The role of experts in the Alternative Dispute Resolution (APS) forum in Indonesia has a strategic position in bridging the technical and legal aspects that are often at the core of the problem in a dispute. The presence of experts serves to provide objective and professional opinions that can strengthen the arguments of the parties, as well as speed up the dispute resolution process efficiently. Juridically, the role of experts has been recognized in Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution, and strengthened by the principle of freedom of contract in Article 1338 of the Civil Code. Although expert opinions are not always binding, their contributions are often used as the basis for important consideration by mediators or arbitrators in decision-making. In addition to being a provider of expert opinions, this role is also able to bridge the gap of understanding between technical and legal aspects that are often difficult to understand by the parties or even by the mediator himself. In practice, expert involvement can provide insight into complex issues, such as in construction, medical, information technology, or environmental cases, that require specialized expertise. Therefore, the presence of experts not only strengthens the legal argument, but also provides crucial scientific validity. However, the challenge faced is the lack of detailed technical arrangements related to qualifications, codes of conduct, and mechanisms for expert involvement in the APS. This can pose a risk of subjectivity and potential conflicts of interest. For this reason, a more comprehensive regulatory development is needed to ensure that the role of experts in APS can be carried out optimally, professionally, and fairly, so as to increase public trust in the dispute resolution mechanism outside the court.

This community service activity addresses the growing need for adaptive education in the digital era by focusing on strengthening the character and competence of students in line with rapid technological developments. The Pancasila Student Profile, which serves as the foundation of the Merdeka Curriculum, outlines six core dimensions: faith and piety, global diversity, cooperation, independence, critical reasoning, and creativity. Among these, creativity, independence, and critical thinking are crucial for preparing students to become innovators and problem-solvers in the digital world. However, schools in developing regions often face limitations in implementing these dimensions due to lack of resources and digital literacy. This program was implemented at SMA Negeri 2 Sorong Regency with the objective of strengthening the Pancasila Student Profile by providing training in the use of Thunkable, a visual programming platform for creating drag-and-drop mobile applications. The activity used a Project-Based Learning (PjBL) approach, enabling students to actively engage in designing simple educational applications that align with their learning context. The method encouraged hands-on exploration, teamwork, critical analysis, and creative thinking. Throughout the training, students not only learned how to navigate the Thunkable platform but also developed functional mobile apps addressing real-life learning challenges. The outcomes of the program showed a marked improvement in students’ digital literacy, problem-solving ability, innovation, and collaboration. Furthermore, students began to view themselves not just as consumers of technology but as producers of meaningful digital solutions. This initiative demonstrates that integrating digital technology with project-based learning can effectively support the implementation of the Pancasila Student Profile, even in remote or underdeveloped areas. It provides evidence that with the right approach and tools, students can be empowered to become digitally literate, creative, and socially responsible individuals who are ready to act as agents of change in the 21st century.

This research is motivated by the importance of understanding the niqab (face veil) as a religious symbol and an identity marker for Muslim women, which continues to spark public debate in Indonesia. The niqab is often viewed from various perspectives—religious, cultural, social, and political—making it a controversial topic. These differing viewpoints highlight the need for a deeper exploration of the meaning and practice of wearing the niqab, especially within Islamic higher education institutions. The study aims to examine both the normative and sociological aspects of niqab use among female students at Ma’had Al-Birr, Muhammadiyah University (Unismuh) Makassar. This institution is known for having a significant number of students who wear the niqab, each with different backgrounds and motivations, ranging from theological beliefs to personal convictions and environmental influences. The research employs a descriptive qualitative method with a field-based approach. It combines normative Islamic theological perspectives with sociological analysis, using data collection techniques such as observation, in-depth interviews, and documentation. The findings reveal that students perceive the niqab not merely as a religious obligation to cover one's aurat (parts of the body that should be concealed), but also as a symbol of piety, honor, obedience, and personal ijtihad (independent reasoning) in practicing Islamic teachings. An inclusive campus environment supports these students in engaging freely in both academic and social activities. However, challenges still arise, particularly in the form of stereotypes and perceptions of exclusivity that some individuals associate with niqab wearers. These misconceptions underscore the importance of cross-perspective understanding in addressing this phenomenon. This study is expected to contribute to the development of campus policies that support freedom of expression, uphold mutual respect, and promote a more inclusive, open, and tolerant atmosphere within Islamic higher education institutions—one that embraces the diversity of religious practices and encourages respectful coexistence.

In the Christian context, ecumenism refers to a movement that unites various denominations separated by doctrine and tradition. The qikumene movement is the cornerstone of Christian unity across denominations with the aim of creating unity in diversity. This study investigates, through a qualitive approach, the role of oikumene in strengthening inter-reilious relationsships important for maintaining the harmony of society’s diversity. The reason for this writing is the importance of understanding the role of oikumene in creating religious harmony the word oikumene comes from the greek word meaning “one house” it aims to unite diverse Christians churches based on doctrine and tradition. The conclusions of this document emphasizes that ecumenism can be a reason to create harmonious unity within the church and at the same time a reason to create peace between Christians and communities. The result show the importence of this movement in strengthening inter-chriatian realations and contributing to social harmony.

Urinary tract examination with the CT-Scan modality is considered superior to other imaging modalities because it produces better image resolution, clear anatomical details, and is able to accurately detect abnormalities. At the Radiology Installation of Brebes Hospital, the CT-Scan Urography examination is carried out without fasting requirements. Patients are only asked to remove metal objects from the abdominal area and hold urination before the examination begins. This aims to keep the urinary bladder (VU) fully filled so that it facilitates the evaluation of the anatomy of the urinary system, especially in detecting kidney stones which are the main complaints of patients. This study aims to find out in detail the procedure for CT-Scan Urography clinical urography of kidney stones, as well as the reasons why patients are asked to hold urination and are not asked to fast before the procedure is performed. The research method used is a mix method, which is a combination of qualitative and quantitative, with data collection through observation, interviews, and documentation. The research sample consisted of 3 patients who underwent CT-Scan Urography clinical examination of kidney stones at the Radiology Installation of Brebes Hospital. The results of the study showed that the procedure started from the patient's preparation, such as removing metal objects, drinking mineral water, and holding urination so that the VU was fully filled, thus helping the visualization of organs and urinary tract. This examination does not require fasting because the CT-Scan modality is able to provide a clear picture of the anatomy of the urinary tract without interference from the digestive system. These findings confirm that the CT-Scan Urography procedure at Brebes Hospital is simple, effective, practical, and provides optimal diagnostic results for patients.

Generation Alpha is growing up in an era dominated by rapid technological advancement and digital interaction, which necessitates the development of innovative, engaging, and interactive learning strategies. This need extends to Christian Religious Education (CRE), where traditional methods may no longer fully capture the attention or meet the learning styles of today's children. One promising approach is the adaptation of Labubu dolls as a learning medium within the CRE curriculum. With their distinctive, expressive features, Labubu dolls can serve as an effective pedagogical tool to convey Christian values in a manner that is both relatable and captivating for young learners. This article explores the integration of Labubu dolls into Christian Religious Education as a medium to enhance student engagement, comprehension, and internalization of core religious values. Using a qualitative research design with a constructivist approach, the study investigates how puppetry, particularly through Labubu dolls, can transform abstract theological ideas into concrete, child-friendly learning experiences. Data was collected through observation, interviews, and reflective practices involving teachers and students in early education settings. Findings indicate that the incorporation of storytelling, character interaction, and reflective dialogue facilitated by Labubu dolls significantly improves children's understanding of Christian principles. The dolls create a dynamic learning environment that encourages emotional connection, moral reasoning, and active participation. Furthermore, the playful yet structured nature of puppet-based instruction aligns well with the cognitive and emotional development of Generation Alpha, making it a highly relevant educational innovation. In conclusion, the use of Labubu dolls within the Christian Religious Education curriculum represents a strategic response to contemporary educational challenges. It not only enhances pedagogical effectiveness but also supports the formation of Christian character and faith from an early age, positioning Labubu dolls as a transformative medium for religious instruction in the digital age.

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.

The study of eschatology and logic in Islam represents a significant and intellectually rich area within the broader discourse of ʿAqidah (Islamic creed) and Islamic philosophy. Eschatology, derived from the Greek word eschatos meaning "last," concerns matters of the afterlife, including death, the apocalypse (al-Sāʿah), resurrection (al-Baʿth), judgment (al-Ḥisāb), heaven (Jannah), and hell (Jahannam). These concepts are elaborated extensively in both the Qur'an and the prophetic traditions (ḥadīth). Meanwhile, logic in Islam is not merely a philosophical exercise but serves as an epistemological framework for interpreting divine revelation and deducing legal and theological principles. Islamic logic (al-manṭiq) is rooted in both Greek logical tradition—particularly Aristotelian logic—as well as unique Islamic methodologies that integrate rationality with scriptural fidelity. This research aims to analyze selected verses and prophetic traditions related to eschatology and logic, with the objective of understanding not only their linguistic and theological meanings but also their practical implications for human belief systems and ethical behavior. The study employs an interpretive and analytical method (manhaj taḥlīlī wa tafsīrī), focusing on exegesis (tafsīr) of Qur’anic verses QS. Al-A'raf: 187–188 and QS. Al-An'am: 30, as well as relevant ḥadīths concerning eschatological events and rational thought. These verses were selected due to their direct references to the knowledge of the Hour (ʿilm al-sāʿah) and the human tendency to demand evidence while rejecting spiritual truth. The findings indicate that Islamic eschatology is framed not around speculative prediction but rather spiritual and moral readiness. The Qur'an clearly asserts that knowledge of the exact time of the Day of Judgment belongs solely to Allah (QS. Al-A’raf: 187), highlighting the limitations of human knowledge and emphasizing submission to divine wisdom.

Children born with physical or mental limitations certainly make parents sad and sometimes not ready to accept them for various reasons. The presence of children with special needs has the potential to be a source of stress or stressors, which is influenced by parental acceptance. This method is designed to achieve the stated goals by combining theoretical insights with practical applications. This webinar has a significant impact on webinar participants, especially parents who have children with special needs with the aim of equipping parents with knowledge and understanding so that they are expected to accept the presence of their children who have mental or physical limitations. The stages of parental acceptance of children with special needs in this study include (1) the rejection phase, starting from a feeling of disbelief that the doctor has given a verdict that the child is a child with special needs; (2) the anger phase, usually occurs when parents realize that the child's condition is undeniable; (3) the bargaining phase, where parents try to bargain for the condition that occurs in the child; (4) the depression phase, experiencing problems in daily life due to pressure after pressure that cannot be denied; (5) the acceptance phase, where parents wholeheartedly accept that they have a child with special needs.

This study aims to compare the effectiveness of the Deep Learning and Differentiated Instruction models in improving junior high school students’ mathematical problem-solving and reasoning abilities. The background of this research stems from the low level of mathematical literacy among Indonesian students, which demands innovative and reflective learning approaches. A quasi-experimental method was used with a Nonequivalent Control Group Design. The sample consisted of two eighth-grade classes at SMP Negeri Satu Atap 01 Ciseeng, each receiving different instructional treatments: one class was taught using the Deep Learning approach, and the other using the Differentiated Instruction approach. The instruments employed included mathematical problem-solving tests, observation sheets, and student perception questionnaires. The data analysis results indicated that the class taught with the Deep Learning model experienced a more significant improvement in mathematical reasoning ability compared to the class using Differentiated Instruction. These findings suggest that Deep Learning-based instruction is more effective in promoting students’ higher-order thinking skills. It encourages deeper engagement with mathematical concepts, fosters critical and analytical thinking, and allows students to construct knowledge through meaningful learning experiences. However, Differentiated Instruction remains relevant in providing learning comfort and addressing diverse student needs, making it beneficial in inclusive classroom settings. The theoretical and practical implications of this research highlight the importance of integrating both depth of thinking (Deep Learning) and flexibility in learning (Differentiation) within mathematics instruction. Such integration could offer a balanced learning environment that supports both cognitive development and emotional engagement, leading to more effective and equitable mathematics education. In conclusion, this study recommends educators and curriculum developers to consider incorporating Deep Learning strategies to enhance students’ mathematical reasoning while maintaining the adaptive and student-centered principles of Differentiated Instruction. Future research could explore hybrid learning models that combine the strengths of both approaches to maximize student outcomes in mathematics learning.

Indonesian people's shopping trends tend to shift from traditional markets to modern retail for reasons of convenience, location affordability, and speed of service. This study aims to determine whether Store Atmosphere and Experiential Marketing have a significant effect on consumer purchasing decisions at Alfamart Sadia I branch either partially or simultaneously. The data collection method uses a questionnaire with a Likert scale. The population in the study were all consumers of Alfamart Sadia I branch with a sample size of 96 people. Data analysis techniques used multiple linear regression, t-test and f-test. The results of the study showed that Experiential Marketing had no significant effect on purchasing decisions, Store Atmosphere had a significant effect on purchasing decisions and Experiential marketing and store atmosphere had a significant effect on purchasing decisions.

This research focuses on exploring the mathematical reasoning abilities of Madrasah Aliyah students in solving problems that integrate mathematical concepts with the Islamic science of faraidh (inheritance law), specifically within the topic of fractions. The study employs a qualitative approach with a case study design and was conducted among 11th-grade students enrolled in the Religious Program at MA Raudlatul Ulum Putri. Data collection techniques included written tests, semi-structured interviews, and classroom observations, focusing on three selected students who represented high, moderate, and low levels of mathematical ability. The analysis centers on several key indicators of mathematical reasoning: identifying problems, formulating hypotheses, presenting logical arguments, and drawing conclusions. The results show that most students fall into the moderate reasoning category, while a smaller number are categorized as high or low. Students in the high category demonstrate a strong capacity to approach problems systematically and accurately, combining mathematical logic with a proper understanding of Sharia-based inheritance rules. In contrast, students in the low category struggle with interpreting problem contexts and executing fraction calculations correctly, which indicates gaps in both conceptual understanding and application skills. These findings underscore the importance of contextual and integrative learning, particularly the combination of mathematics with Islamic values, to enhance deeper comprehension. By embedding religious relevance into mathematical instruction—especially through real-life contexts such as inheritance laws—educators can support the development of more meaningful reasoning abilities. The study suggests that integrating mathematics and Islamic teachings can significantly benefit student learning outcomes and foster stronger conceptual foundations.

This study aims to quantitatively test the effectiveness of a concrete object-based science learning strategy in improving students' understanding of abstract concepts and addressing their learning difficulties in science at the elementary school level. By implementing a quasi-experimental design, this study compared a group of students who learned science through real media and concrete objects and through contextual, hands-on experiences with a control group. The hypothesis in this study states that students in the experimental group will show a significant increase in their science concept understanding test scores, measurable development of critical thinking skills, and a decrease in their detected learning difficulties, when compared with the control group. The tools employed in this research included a standardized test for understanding science concepts, a rubric designed to evaluate critical thinking abilities, and a Likert-scale survey to gauge students' opinions on how difficult they found the material. The quantitative data collected will be examined using an independent t-test to compare the average scores of different groups and a paired t-test to measure progress within the experimental group. Preliminary findings indicate that complex and abstract science materials are often the main cause of learning difficulties for elementary school students, which is in line with the limitations in abstract reasoning at that age, as stated in Piaget's theory of cognitive development. Therefore, this concrete method is expected to significantly increase student participation, help them absorb new information into their existing understanding, and in turn, improve their learning outcomes. The results of this study will provide concrete evidence of the positive effects of using concrete media and direct experiences in science learning at the elementary school level, as well as provide data-based suggestions for curriculum development and better teaching practices to address gaps in students' understanding of abstract concepts.

The digital design of cultural museums with an interactive and educational approach in Indramayu Regency aims to present a modern, innovative, and interesting cultural preservation space. This concept was born from the urgent need for a means that are able to preserve, document, and promote local cultural wealth in the midst of the rapid flow of globalization. The lack of cultural literacy among the public, especially the younger generation, as well as the loss of historical objects due to inadequate storage facilities, are the main reasons for the importance of developing digital-based museums. Through an interactive approach, visitors can actively engage with cultural collections using advanced technologies such as augmented reality (AR), virtual reality (VR), and interactive multimedia. This technology provides an immersive, engaging, and personalized learning experience, so that visitors not only see, but also virtually experience the richness of the culture on display. Meanwhile, the educational approach is designed to create an informative, collaborative, and fun learning environment, which is highly relevant for learners and the younger generation as the successors of cultural preservation. Indramayu Regency, known for its long history, maritime traditions, and distinctive coastal culture, has great potential to become a center for cultural education. This digital museum will utilize digital technology to document cultural narratives in depth, so that it can be accessed not only by local people, but also national and international tourists. With its strategic location in the city center, the presence of this museum is expected to encourage the participation of the public and tourists in understanding, appreciating, and preserving the local culture of Indramayu. Apart from being an educational facility, this museum is expected to be able to become a driver of local tourism that makes a positive contribution to the economy of the surrounding community. Digital cultural museums are not only a place for preservation, but also a symbol of a strong regional identity, reflecting the synergy between technological innovation and commitment to cultural sustainability in the modern era.

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

Bos Salad Bengkalis is a culinary company that offers healthy and fresh salads. With rapid business growth, managing customer data, reward programs, and transactions is becoming increasingly important. For this reason, a Mobile-based membership management system is needed that can improve customer experience by creating a Reward program, then to facilitate management and customer transaction data, a Website-based system is also made for the admin. This research aims to design and develop an effective and efficient customer membership management system using the Rapid Application Development (RAD) method. This method was chosen because it allows rapid and orderly development, so that the system built can meet the needs. The main features to be developed include member registration, member profile management, point and reward system, and transaction management. Through the implementation of this system, Bos Salad Bengkalis can obtain more accurate data on customer behavior and preferences. Thus, the development of this membership management system is a strategic step for Bos Salad Bengkalis in facing challenges and taking advantage of opportunities in today's digital era.

This study aims to examine the legal protection of workers' rights who are terminated due to economic recession and to analyze the use of economic recession as a valid reason for termination of employment. This is a normative legal research that uses a statutory approach and a conceptual approach. The research relies on primary legal materials such as the 1945 Constitution of the Republic of Indonesia, the Civil Code, Law Number 13 of 2003 concerning Manpower, and Law Number 11 of 2020 concerning Job Creation, as well as secondary legal materials including books, journals, and scholarly articles. The results of the research show that: 1) an economic recession can be considered a valid reason for termination of employment within a company, as it may fall under the category of force majeure, provided that the company still respects the employment agreement and principles of fairness; and 2) legal protection for workers who are laid off due to an economic recession is divided into two forms: internal legal protection (based on the contents of the employment agreement) and external legal protection (based on statutory provisions). In this regard, workers still have the right to receive severance pay, long service pay, and compensation for entitlements.

Receivable disputes may be resolved through bankruptcy mechanisms that culminate in a bankruptcy ruling. However, legal issues may still arise post-verdict, such as in Commercial Court Decision Number 18/Pdt.Sus-Renvoi/2023/PN Niaga Mdn, where the receivable claim filed by the Ministry of Environment and Forestry was rejected due to late submission. In resolving the case, the judge considered two legal principles: erga omnes and promulgatie. This paper aims to examine the position of these principles in bankruptcy cases and analyze the judge’s legal reasoning regarding the late submission of receivables under Indonesian bankruptcy law. This study uses a normative juridical approach, with the research specification being analytical-descriptive in nature. The data are secondary in form and are collected through literature review. The method of data analysis employed is qualitative normative analysis. The findings of this study show that the erga omnes and promulgatie principles hold a significant position within Indonesian bankruptcy law. These principles are implicitly reflected in Article 15 paragraph (4) and Article 24 paragraph (1) of the Bankruptcy Law (UUKPKPU). These principles apply insofar as there are no specific provisions limiting their application. In this case, the judge's legal reasoning in deciding the renvoi procedure is deemed inaccurate because there is a specific provision that governs the late submission of receivable claims. Therefore, the application of the erga omnes and promulgatie principles should have been subject to such limitation.