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In the era of globalization and technological advancement, the role of (MSMEs) in the economy is becoming increasingly important. However, the problem of the inability of MSMEs to make financial statements and fulfill their tax obligations results in difficulties accessing capital, where MSMEs cannot meet the requirements in obtaining capital through banks or other financial institutions. This community service aims to provide literacy to individual taxpayers of MSMEs who have not carried out their tax obligations correctly, especially related to changes from PP 23 of 2018 to the Law on Harmonization of Tax Regulations (HPP) of 2020. The methods used are counseling and socialization regarding aspects of taxation and financial reporting to MSMEs. The results obtained in the discussion showed that the limit of non-taxable gross circulation is Rp. 500,000,000 following the Law on Harmonization of Tax Regulations (HPP) of 2020.

This paper aims to analyze the role of Bank Indonesia in consumer protection, focusing on the legal framework of Law No. 4 of 2023 on Financial Sector Development and Strengthening. In the context of the changing dynamics of the financial sector, especially in an era that continues to evolve digitally, this research explores the impact and implementation of the regulation on the steps taken by Bank Indonesia in protecting consumer rights in the banking sector. This research uses a normative legal analysis method to identify and evaluate the role of Bank Indonesia in accordance with the provisions of Law No. 4 of 2023. The main focus is on the adjustment and improvement of regulations set by Bank Indonesia, especially Bank Indonesia Regulation Number 3 of 2023 concerning Bank Indonesia Consumer Protection which replaces Bank Indonesia Regulation Number 22/20/PBI/2020.

This research explores the status of customary criminal law in the context of positive law in Indonesia. Customary criminal law, as an integral part of the cultural heritage of Indonesian society, has values and norms that have developed from generation to generation. However, in an era of increasingly structured positive law, fundamental questions arise regarding the extent to which customary criminal law is accommodated and recognized by the formal legal system. This research uses a normative legal approach to analyze statutory regulations, court decisions, and related legal literature. Research findings identify that although customary criminal law is not explicitly regulated in the national positive law system, there are certain efforts to recognize and respect its existence. In this context, this research explores the concept of integrating customary criminal law into a positive legal system as a medium of preserving legal plurality and realizing local justice. Apart from that, this analysis also discusses the challenges and potential conflicts between customary criminal law and modern positive law principles, as well as efforts that can be made to achieve harmony between the two. In conclusion, this research contributes to a better understanding of the status of customary criminal law in the context of positive law in Indonesia, by highlighting important aspects to be considered in developing inclusive and just legal policies. This research is in the form of a research article.

Helminths is a term that refers to a group of parasitic diseases caused by nematodes that are transmitted to humans through soil contaminated with feces. The incidence of worms is influenced by several factors, including poor environmental sanitation and personal hygiene, such as lack of cleanliness in washing hands, not wearing footwear, not paying attention to clean nails, and poor sanitation are factors that cause worm infections. In an effort to control worms, the Minister of Health has established regulations for the mass administration of worm prevention medication, hereinafter referred to as POPM worms. The general aim of this research is to determine the relationship between parental knowledge, personal hygiene and environmental sanitation with the incidence of worms in children at SD Negeri 94 Kendari in 2023. The population in this study is all active students at SD Negeri 94 Kendari in 2023. The results of this research show There is no relationship between parental knowledge and the incidence of worms with a P-value of 0.207, for personal hygiene it has a significant relationship with the incidence of worms with a P-value of 0.010 and for environmental sanitation it also has a significant relationship with the incidence of worms with a P-value 0.001.

In general, regarding administration and its construction, it brings us to the administrative reality which is the basis for the government to carry out and exercise its authority. Law is the main basis for living life. Guarantee the principles of order and discipline so that order can be implemented. Guarantee a sense of freedom, security, comfort and order. In general, there is no point in including obligations or prohibitions for citizens in state administrative laws and regulations.

This research aims to find out what form of legal protection there is for consumer data who make loans through online applications in Gorontalo and to find out what efforts consumers can take if there is a dispute with the lender regarding leakage of consumer data. This research is empirical normative legal research conducted at the Gorontalo Regional Police and victims of data misuse by online loans. Primary data and secondary data obtained through library research and field research were then analyzed qualitatively. The research results show that the form of legal protection for consumer data who make loans through online applications in Gorontalo is carried out in three forms, namely: first, protection through regulations, namely in the Personal Data Protection Law, the Consumer Protection Law, and Article 1338 of the Civil Code. Second, protection through law enforcement efforts carried out by the police, as well as preventing misuse of data through legal education as a form of preventive legal protection. Meanwhile, efforts that consumers can take if there is a dispute with a lender regarding leakage of consumer data are legal action taken by the police through reporting complaints from the public to investigations that follow up on complaints from the public, and monitoring and taking action carried out by the OJK as parties who carry out activities regarding the implementation of non-bank banking institutions such as online loans. 

Early marriage is a social phenomenon that involves marriage at a very young age, often before reaching adulthood or the legal age for marriage. This practice has a significant impact on children's rights, well-being and gender equality around the world. This article explains the phenomenon of early marriage, including the causes, impacts, and efforts to overcome this problem. The causes of early marriage vary, including cultural, religious, economic and social factors. Early marriage is often linked to gender inequality, social pressure and poverty. The impacts of early marriage include higher health risks, interrupted education, and increased risk of domestic violence, especially among girls. Efforts have been made globally to reduce early marriage through legislation, education, and awareness. Laws and regulations have been introduced to set a minimum age for marriage, while education and outreach programs aim to change society's views regarding this practice. While there has been progress in addressing the issue of early marriage, complex challenges remain, and cross-sector collaboration remains key to achieving positive change. Early marriage is an issue that requires serious attention from society, government and non-governmental organizations to protect children's rights and promote gender equality

Student management is a process of guidance or coaching for students starting from initial entry to graduation from an educational institution in order to guide students so that participating in teaching and learning activities can run optimally and also so that in the process students can comply with the regulations that have been implemented and minimize student for committing violations. The research that will be carried out aims to determine the influence of the quality of student management on the level of discipline of Wustho level students at Madrasah Diniyah Al Amiriyyah Pondok Pesantren Darussalam Blokagung Banyuwangi for the 2021/2022 Academic Year. Student management is one of the most urgent school management because it is directly related to students regarding guidance to them for the effectiveness of teaching and learning activities. This research method uses quantitative methods. This type of research will use quantitative descriptive. The data collection technique uses a questionnaire which will be tested for validity and reliability. To find out whether there is a significant influence between student management on the quality of discipline of Wustho level students at Madrasah Diniah Al Amiriyyah Darussalam Islamic Boarding School Blokagung Banyuwangi for the 2021/2022 Academic Year using the Pearson product moment formula.

This research explores the implementation of Good Corporate Governance (GCG) at Bank Muamalat KCP Stabat. The findings show that the bank has succeeded in establishing a strong corporate governance structure, with the active involvement of the supervisory board and audit committee, which reflects a commitment to transparency and accountability. Bank management is considered as a reliable agent, in accordance with the principles of Agency Theory, creating positive tendencies in policies that support the interests of shareholders. In the dimensions of Stewardship Theory, banks actively integrate the interests of customers, employees and society into their GCG policies, showing the importance of a corporate culture that supports management's stewardship role. The success of GCG implementation is realized in achieving compliance with regulations and standards, with transparent financial reports. Bank Muamalat KCP Stabat, through its GCG practices, has a positive impact on shareholders and other stakeholders.

This article focuses on the government's role in regulating and supporting the implementation of the Hajj pilgrimage in Aceh. Its background encompasses Aceh as one of the regions in Indonesia with high participation rates in the Hajj pilgrimage, yet facing challenges in adequate management and regulation. The research problem identifies various aspects, including government regulations concerning quotas, facilities, and the protection of Hajj pilgrims. Through policy analysis and empirical data, it was found that the Aceh government plays a crucial role in efficiently and safely organizing the Hajj pilgrimage. The conclusion emphasizes the government's vital role in organizing, overseeing, and providing necessary facilities for Hajj pilgrims. The novelty of this academic work lies in emphasizing the specific role of the regional government in the context of implementing the Hajj pilgrimage in Aceh, along with an analysis of successes and obstacles faced. This study offers profound insights into the importance of coordination between the central and regional governments in organizing the Hajj pilgrimage, highlighting efforts needed to improve policies and related infrastructure to enhance the Hajj pilgrims' experiences in the future.

This research aims to find out how supervision is carried out by the Regional Representative Council of Gorontalo Province regarding the implementation of regional regulations promulgated in 2020. This type of research is Empirical Research. The research results show that the forms of supervision over regional regulations are divided into two, namely preventive supervision and repressive supervision. Preventive supervision is carried out before a regional regulation is passed. Repressive supervision is carried out after the regional regulation is passed, where what is supervised is the implementation of the regional regulation and is carried out by the Provincial Regional People's Representative Council. Repressive supervision in the implementation of regional regulations in Gorontalo Province is carried out by the Regional People's Representative Council in two ways: first, going directly to the field to directly observe the implementation of regional regulations; and secondly, hold an evaluation meeting on the implementation of the regional regulations by inviting agencies related to the regional regulations being supervised.

In the era of technology 4.0, Indonesia is pursuing progress through the adoption of smart contracts on the blockchain. The government responded to this by establishing technology regulations to address emerging challenges. Legal principles demonstrate their adaptability in the digital era by utilizing information technology to build a modern legal and administrative framework, in line with the vision of industrial development 4.0. This normative juridical legal research evaluates the application of legal norms in a concrete context, using statutory and conceptual approaches. Data collection was carried out through literature study using primary, secondary and tertiary legal materials. Data analysis uses qualitative descriptive methods. Smart contracts are increasingly widely used, especially in electronic transactions such as stock trading, crypto and hotel reservations. As a form of electronic agreement, smart contracts facilitate the automation of contract processes. However, its use must comply with the law and technology neutral principles in the ITE Law. Even though it is automatic, this technology is recognized as an Electronic Agent in accordance with Article 1 Number 8 of the ITE Law. The validity of these automated contracts is only questioned if it is proven that the automated system is problematic. Smart contracts in Indonesia are recognized in the context of contract law based on freedom of contract and the legal basis of the Civil Code. This recognition occurs because the Civil Code is open and complementary. However, the use of smart contracts must comply with statutory regulations, principles of decency and public order. Regulations governing smart contracts include the ITE Law, PP PTSE, and PP PMSE. These three regulations stipulate the procedures for using electronic contracts, providing a clear legal basis for the implementation of smart contracts.

This research aims to find out what factors influence the application of Article 1367 of the Civil Code to laundry business actors in Gorontalo Regency. The research method used is empirical which uses field data to understand, solve and anticipate existing problems. The results of the research show that the factors influencing the application of Article 1367 of the Civil Code by laundry business actors in Gorontalo Regency are, business actors and consumers do not understand the rights and obligations specified in statutory regulations; Business actors do not have good intentions; and business actors do not want to lose.

This study aims to analyze the policy implementation of DKI Jakarta Governor Regulation Number 128 of 2019 related to the provision of special bicycle lanes in DKI Jakarta and the factors that influence it. This research is a type of empirical legal research, which examines the implementation of applicable legal regulations and their impact on society. The method used is descriptive with a qualitative approach. The results of this study were analyzed through data reduction, presentation of analysis results in the form of narratives and conclusion making. The implementation of DKI Jakarta Governor Regulation Number 128 of 2019 on the implementation of special bicycle lanes in DKI Jakarta is carried out by the DKI Jakarta Provincial Transportation Agency through the installation of traffic signs and markings for special bicycle lanes, as well as socialization efforts. However, in its implementation, there are several factors that play a role in difficulties and challenges. These factors include the lack of effective socialization by law enforcement officials, low public awareness and legal compliance with the rules of the special bicycle lane, and the indecisiveness of law enforcement by law enforcement officials against violations of these rules. Seeing that violations still occur due to the lack of strict law enforcement by law enforcement officials, it is recommended to make maximum efforts to increase compliance to the bicycle lane regulations. This aims to create a safe environment for bicycle lane users and improve traffic order in DKI Jakarta. Thus, the implementation of this regulation is expected to run more effectively and provide greater benefits to the community.

Increasing the volume of waste is still a crucial issue in various regions, considering that the dense activity of people outside the home makes it difficult to manage waste. Factors that often occur are people's habits and mindset regarding the existence of waste, namely that the product cannot be reused. For this reason, there is a need for waste activities or programs through Corporate Social Responsibility (CSR) within the community such as a waste bank (Bank Sandi) which is the formation of cooperation with stakeholders which aims to manage organic and inorganic waste, provide income to the community, form independence and community empowerment in processing waste. This research aims to find out the stages in implementing CSR, find out the supporting and inhibiting factors in implementing CSR and find out the obstacles in implementing CSR for the residents of Tegal Bunder Village. The method used is qualitative with a case study approach. The research results explain that the stages of CSR implementation are planning, implementation, evaluation and reporting. The supporting factors are company commitment and the inhibiting factors are technical issues, infrastructure for collection and sorting, changing behavior, and no continuous implementation (regulations already exist). And the obstacles in implementing CSR that occur in Tegal Bunder Subdistrict are time segregation, selling to collectors, no involvement of residents, and place. The Corporate Social Responsibility (CSR) program through Bank Sandi has been running well in accordance with the laws and regulations regarding the Company in the form of a commitment carried out by the company on an ongoing basis with the involvement of industry, universities, government and the community.  

The research aims to detail the factors influencing the budget of construction projects and analyze their impact on national development. This study is expected to contribute valuable insights for government decision-makers, project planners, and relevant stakeholders. Consequently, collaborative efforts can be undertaken to enhance budget management efficiency, ensure the smooth progress of construction projects, and support sustainable growth and overall national development. The research employs a literature review methodology, involving activities related to data collection from existing literature, reading and note-taking, as well as organizing research materials. The findings highlight that, in nation-building, the size and complexity of construction projects play a crucial role in determining their impact on national development. Large-scale infrastructure projects have the potential to improve connectivity, provide better access to communities, and support economic growth. However, challenges such as risk management, regulations, and fluctuations in building material prices require a holistic approach in planning, implementation, and management

 The third source of law referred to in the civil law system is jurisprudence. When argued that customary law applies to all members of society as a whole not directly, but through jurisprudence. However, the position of jurisprudence as legal sources in the civil law system have not long been accepted. This was caused by the view that rules of conduct, especially statutory rules, are aimed at to regulate the existing situation and avoid conflict, thus the rules made for matters after the law was enacted. Law in p This is a guideline regarding what can and cannot be done. The forms of legal sources in the formal sense in the Civil Law legal system are: Legislation, customs and jurisprudence. Countries Civil law adherents place the constitution at the highest level in the hierarchy of regulations Legislation  

According to the large Indonesian dictionary, effective means "able to bring results, successful in use" about efforts or actions. Can mean "already in effect" about laws or regulations. In the service sector, the human element plays a very important role in establishing relationships with consumers because the success of the company is determined by whether or not consumers are satisfied with the services provided. One of the service sectors engaged in fulfilling service needs is KBIH (Hajj Guidance Group). KBIH is a private institution authorized by the Ministry of Religion to participate in guiding the Hajj and Umrah pilgrimages. Where the author chose a research place at KBIH Chairul Umam. In this study the authors have research objectives, as follows 1. To find out the work effectiveness of KBIH Chairul Umam employees in increasing congregation satisfaction. 2. To find out the obstacles and solutions that KBIH Chairul Umam does in increasing congregation satisfaction. This research method is descriptive qualitative, through observation, interview, and documentation techniques. The results showed that 1. KBIH employee work Chairul Umam in increasing Jemaah satisfaction, it is known that the effectiveness of employee work has been carried out properly, namely work quality, discipline, cooperation, reliability, responsibility and utilization of working time. Customer satisfaction on several indicators shows that customers are satisfied with the quality of the product, the quality of service provided by KBIH Chairul Umam. 2. With good employee work effectiveness, obstacles that arise when doing work such as delaying work that can hinder other work can be overcome easily, be it obstacles from within the company or from outside the company. With information from the congregation and smooth communication between employees to employees and employees and superiors carried out to improve effectiveness at work and anticipate and find a way out of the obstacles that arise. The obstacles that arise can be overcome properly due to the quality of work, discipline, cooperation, reliability, responsibility and good utilization of working time so as to create a sense of satisfaction from the congregation.

The Application of Justice Collaborator in the crime of premeditated murder is still considered unclear, this is based on the provisions in Law Number 31 of 2014 concerning the Protection of Witnesses and Victims, as well as SEMA Number 4 of 2011 which explains that a witness to a perpetrator who is a worker can appear in a confrontation at certain or special types of cases. These pros and cons reappear because a Justice Collaborator has the right to obtain leniency as a form of legal protection for perpetrator witnesses, even though the perpetrator is an important person in the case yet he is not an intellectual actor. Research shows several regulations governing Justice Collaborators, but they are not yet rigid and have finally expanded their meaning in their application. The provisions regarding the implementation of Justice Collaborator are considered to have an important existence in the criminal system.    

The study of the role of the Financial Services Authority (OJK) in protecting banking customers is an important topic in the context of consumer protection and the stability of the financial system. OJK has the authority to end operational supervision procedures related to bank and non-bank exchange transactions, as well as providing legal certainty for customers. It is an Islamic economic perspective, OJK also has a role in protecting sharia banking customers. Legal protection for depositing customers has been regulated in various laws and regulations, including Law Number 21 of 2011 concerning OJK. OJK also has an important role in resolving consumer complaints in accordance with those regulated in the Consumer Protection Law. In addition, OJK is also involved in regulating national economic stimulus policies that have an impact on the spread of COVID-19. Through regulations such as OJK Regulation No. 48/POJK.03 Year 2020, OJK plays a role in loving the guarantee for financial losses felt by depositing customers. Thus, the role of OJK in protecting banking customers is very important in maintaining public trust in the financial system.