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Today's era of globalization has become one of the media used to express opinions or views. Freedom of opinion, especially on social media, is currently widely misunderstood and abused by the public, because in exercising the right to freedom of opinion, many people carry out actions which result in insults, accusations without evidence and defamation which causes loss, hurt feelings, Mental health even has an impact on suicide situations for certain individuals and groups. The problem in this research is that many social media users give opinions or views that the female artist with the real name Chintya, who is an Indonesian citizen living in Germany or better known as Bunda Corla, is a transgender. This was conveyed clearly on social media Instagram and Tiktok without supporting evidence. This is an activity of defamation, an attempt to influence other people to believe in their opinions or views to the detriment of one party. If we look at the criminal law and violations of the misuse of the right to freedom of expression on social media and the criminal sanctions for criminal acts of defamation under the guise of freedom of opinion, this already refers to 3 crimes, defamation, unpleasant acts and violations of human rights. . Persons involved in defamation cases can be charged with criminal penalties for acts of insult and/or defamation on the internet. Especially for internet users, criminal threats through Article 27 paragraph (3) in conjunction with Article 45 of the ITE Law. Through this provision, internet users can also be subject to coercive measures considering the maximum penalty is 5 years in prison. The method used in research is the literature method, data collection techniques in the form of documentation and observation. Data from observations is in the form of screenshots from social media. The results of this research show that; comments on social media are included in several violations of existing laws in Indonesia, the ITE Law article 45 paragraph 1, the Defamation Law articles 310 and 311 of the Criminal Code; Threat of Criminal Defamation in the ITE Law Article 27 paragraph (3) in conjunction with Article 45. Source of material Instagram, TikTok, primary and secondary law. This research concludes that freedom of opinion is not absolute freedom, but rather, opinion must be in accordance with ethics and norms in society and in accordance with legal regulations without harming any party. and these unpleasant acts can be prosecuted in accordance with applicable legal provisions. Freedom of opinion on Instagram and Tiktok media aimed at Mother Corla has been proven to be defamation.

The aim of this research isnto assess the implementation of Internasional Financial Reporting Standars (IFRS) at PT Garuda Indonesia Tbk, especially inte accounting aspect of business combinations. This research method is quantitative and uses analysis through a literatur study approach. The data used was obtained from the financial report of PT Garuda Indonesia Tbk for 2011, 2015,  daj 2018, taken from official company sources. Research findings show that PT Garuda Indonesia Tbk has succesfully implemented the PSAK 22 business merger accounting standard (revised 2011, 2015, dan 2018) which as been adapted to IFRS with efficiency in preparing financial reports. The impact of this research is to provide a significant contribution in helping shreholders and other related partiesnij evaluating the extent to which companies comply with applicable financial reporting regulations.

The existence of street vendors at the Al-Akbar Mosque in Surabaya City who sell and buy their goods without complying with existing regulations can cause traffic jams for road users, those who are going to the hospital via the toll road or who have business via the toll road will have difficulties, because of the congestion. traders and buyers who park illegally. De to this incident, the Surabaya city government relocated the traders around the Al-Akbar Mosque to move to the Jambangan People's Market which is on the north side of the Al-Akbar Mosque. The purpose of this research is to provide a description and overview and also analyze the implementation of the Surabaya City Regional Regulation No. 9 of 2014 which discusses the provision of space for street vendors, not only to identify the supporting and inhibiting factors contained in the Regional Regulation policy. Surabaya City No. 9 of 2014. In this research, the method used is a research method by conducting observations, interviews and also documentation as evidence. The results of the research show that the implementation of the arrangement for street vendors is considered to be good but there are still inhibiting factors caused by the decline in the economic condition of the vendors after being relocated.

The Tanjung Pinang Island area has many tourist destinations that have special characteristics in Indonesia, but in its management it still faces many obstacles such as a lack of community involvement in managing existing tourism resources and the low quality of tourism facilities and infrastructure. In particular, the development of the area on Penyengat Island as a leading tourist area is also hampered by various regulations, government communication between governments has not been optimal even though the Penyengat Island tourist attraction has been designated as a national cultural heritage. The maintenance of tourist objects is carried out by the Archaeological Center whose technical unit is in Batu Sangkar, West Sumatra. The impact is that regional government communication, especially in terms of budget allocations for the city government, can’t be carried out well. This research aims to (1) identify government communication models in managing potential tourist attractions on Penyengat Island, (2) examine the characteristics of the community so that the form and level of community participation in maintaining and preserving the environment in supporting tourism on Penyengat Island can be seen. This research was carried out in Penyengat Island, Tanjungpinang City, Riau Islands Province.

Ulayat rights are the highest control rights of customary law communities covering all land as well as those included in certain regional environments. Customary law looks at societyas the best place to live together where people view their fellow human beings as common goals. This type of research is a type of library research.which relies on study and study of texts. This is done because of the data sources used is in the form of literature data. Customary rights are rights to land owned by the community customary law before the UUPA was created, which can be converted into land rights. Respect and protection of the legal community and its rights are protected nationally, especially in Article 3 UUPA and Article 18 of the 1945 Constitution were amended. The Position of Land in Customary Law In customary law, land has a very important position. In the development process Currently, it is very important for indigenous peoples to participate in development activities.The public has the right to provide verbal and written input in the preparation processor discussion of draft laws and plans for regional regulations.

Cooperation between economic actors such as financial institutions is an embodiment of the concept of the rule of law in economic development. Financial institutions such as banks provide credit to the public but there are also credit risks. So Bank Indonesia issued Guidelines for Preparing Credit Policies (PPKPB) for Commercial Banks, on March 31 1995, through Bank Indonesia Directors' Decree No.27/162/KEP/DIR which contains credit agreements in standard form. The existence of standard clauses in bank credit agreements containing the debtor's obligations, which aim to protect the creditor's interests, is unfair to the debtor. For this reason, it is necessary to study the weaknesses in the regulation of default on agreements with guarantees of mortgage rights. This research is based on John Rawls's Theory of Justice and Lawrence M. Friedman's Legal System Theory. The research specifications are analytical descriptive, with a sociological juridical research type. Regulations on default on agreements with guaranteed mortgage rights have weaknesses in the legal structure aspect, namely the lack of synergy between law enforcement officials. Apart from that, there are weaknesses in the legal substance aspect, namely related to the provisions contained in Article 15 UUHT, as well as weaknesses in the legal culture aspect which can be seen from the public's lack of knowledge about credit agreements and the lack of socialization regarding legal regulations related to the basic principles of agreement law.

The Karang Taruna Organization (KARTAR) in Jati Sidoarjo Village, especially KARTAR RW 01, has become a significant entity in community development and empowerment efforts. With various work programs and activities, KARTAR RW 01 has succeeded in making positive contributions that have had an impact on revitalizing the spirit of youth participation. Through purchasing glass drinks when someone dies, environmental activities, and security monitoring by providing CCTV, KARTAR RW 01 is able to create a better community environment. The impact of this participation can be seen in easing the economic burden on the community, increasing environmental security, and reviving the spirit of participation of young people who were previously less involved in community activities. Regulatory support, such as Youth Law no. 40 of 2009 and Minister of Home Affairs Regulation Number 114 of 2014, strengthen the role of KARTAR RW 01 in youth empowerment. As an awareness agent, this organization not only participates in physical activities but is also involved in increasing the awareness and sensitivity of the younger generation towards the surrounding environment. The concept of youth participation in development, in line with national ideals and regulations governing youth empowerment, is reflected in the practices of KARTAR RW 01. This organization is not only an implementer, but also a pioneer of these values ​​in every activity. Thus, youth participation in KARTAR RW 01 is not only fulfilling social responsibility, but also becoming a real means of achieving national goals in developing an inclusive, just and sustainable society.

The increasing public interest in using the paylater feature on the Shopee application is still increasing and quite a few people do not understand their rights and obligations in using this feature. In order to provide certainty and protection for users and business actors, regulations are needed for paylater service providers. This research was created to analyze the form of agreement that arises in the implementation of sales and purchases using the Shopee Paylater feature, including the legal relationship between the parties to the transaction. The panel research method used is normative juridical which examines only library data or secondary data, which includes primary, secondary and tertiary legal materials. According to existing research results, the agreements that occur in Shopee Paylater transactions with users based on the analysis of Article 1313 of the Civil Code do not conflict and this agreement is valid as explained in Article 1320 of the Civil Code. This agreement can occur in transactions which are standard agreements, namely agreements where the existing terms and conditions have been regulated unilaterally by the agreement provider. The standard agreement contained in the agreement in this paylater feature is regulated in Article 1319 of the Civil Code. The legal relationship between the parties concerned is PT. Commerce Finance as a creditor with Shopee Paylater consumers as a debtor based on a loan agreement as stated in Article 1754 of the Civil Code. The legal relationship that exists between PT. Commerce Finance with PT. LDN which is the giver of power of attorney and recipient of power of attorney. This of course makes PT. LDN has the right to distribute funds to the relevant Shopee Paylater users.

Rapid developments in today's life, especially in the fields of technology and economics, have resulted in globalization which affects various aspects of life. Information technology, especially the internet, has changed the way humans interact, do business and transact. The phenomenon of online trading via E-commerce platforms has become rampant in various countries, enabling cross-border transactions without physical meetings between sellers and buyers. However, the impact of this convenience also includes the spread of imitation or fake products which are detrimental to consumers and original producers of the brand. This research is normative research with a descriptive qualitative approach. With sources taken from books, journals, laws and regulations, and literature relevant to the research. The results obtained are that business actors have the right to be responsible to consumers for counterfeit goods which result in losses for consumers.

The implementation of CSR can reflect the good or bad image of a company itself, if CSR can be implemented well and in accordance with procedures then this can provide benefits for the company, not only the company, but also for the government, and can improve the welfare of the surrounding community. Company. The concept of CSR itself means that an organization is not only concerned with itself but also pays attention to the rights of the people in its environment. In its implementation, it is necessary to know how a company carries out its responsibilities in implementing CSR in order to improve the welfare of the community, as well as what obstacles the company experiences in implementing CSR. This research uses normative or doctrinal research methods, the data used is primary data obtained from statutory regulations, and secondary data obtained from books, articles related to the research object, as well as tertiary data obtained from the Law Dictionary, Indonesian Dictionary, Encyclopedia, and so on. The data collection uses library research.

The purpose of this research is to determine the position of existing common property before the creation of a marriage agreement by mixed-marriage couples after the marriage has taken place. Additionally, it aims to understand the legal consequences of marriage agreements made by mixed-marriage couples after the marriage, particularly regarding the ownership of common property, in accordance with Law Number 1 of 1974 concerning Marriage post-Constitutional Court Decision Number 69/PUU-XIII/2015. This research employs a normative juridical method with a descriptive-analytical research specification, connecting issues comprehensively based on relevant legal regulations. Data collection techniques include literature review and field study conducted through interviews at the Notary and PPAT Office. The research results indicate that the position of common property that existed before the creation of the marriage agreement by mixed-marriage couples after the marriage remains as joint property. However, the separation of common property can be applied after the marriage agreement is made. The legal consequences regarding common property depend on the type of asset. If the common property includes immovable assets such as land in Indonesia, it becomes the property of the Indonesian citizen. As for movable common property, it is adjusted based on the agreement between the parties. The legal consequences of marriage agreements made after marriage concerning common property that is already involved with third parties will be binding on the third party. It is advisable to keep it as common property to avoid harming third parties.

The role of women in building village government is very important, because they contribute to the economic, social and environmental sectors. Women also have a key role in managing natural resources, local economic activities and maintaining environmental sustainability to build strong social networks in village communities. Women’s involvement is an absolute requirement in efforts to realize village development as an independent village. It is impossible for a country to prosper if its women are left behind. The complete and comprehensive development of a country requires the full role of women in all areas of life. Women as citizens or as sources of village development have the same rights, obligations and opportunities as men in all development activities in the country. All life. The role of women has also been accommodated by all national development regulations, such as Law no. 6 of 2014 concerning Villages, which states that women’s involvement is very necessary for village development. With the existence of women in Ciseeng Village, which is the location of this research, most residents here position women as equal to men. This means that women can also hold government positions ranging from BPD, Village Apparatus, to Village Head. In Ciseeng itself, the role of women in all aspects of development is quite pronounced, starting from participating in building village facilities, maintaining village security, PKK in empowering families, and so on.

Franchising is a business system carried out by two parties, namely the Franchisor and the Franchisee, in which the Franchisor grants license rights to the Franchisee based on the Agreement. This Franchise Agreement is a legal basis that is made in writing. In order for a business to be said to be a franchise, it must follow the criteria specified in the regulations, one of which is registering the prospectus of the franchise agreement and ownership of the Franchise Registration Certificate. However, in reality, in this case Neynis Food, has not registered its business with the state, but has claimed itself as a business that opens a franchise. Therefore, the author conducts research to obtain an overview of the legal consequences that occur if the Franchisor does not register its franchise and legal protection for Franchisees. This paper is made using the normative juridical research method. This research is conducted by investigating secondary data, which means that this research examines the laws that apply to society and their implementation in practice. The results of the research on this issue show how the implementation of Indonesian laws and regulations on franchising practices in Indonesia and it is known that the Neynis Food business cannot be qualified as a franchise, and if it continues to claim itself as a franchise, then the business can be said to be illegal because it does not fulfill the elements of franchising regulated in Permendag 71 of 2019.

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.

Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corporate social responsbility. This research uses a qualitative descriptive research methodology. The data collection method in this research is literature study. The research results show that business strategy, transfer costs, and capital intent have an influence on tax avoidance. As well as business strategy, transfer costs and capital intentions can be mediated by CSR on tax avoidance.

The background of the research is the fact that there is a lot of moral decline that occurs in the younger generation of the Indonesian nation. This is evident in the world of national education that there are still many students who violate school regulations, ranging from not carrying out assignments, arriving late, missing school and student disobedience to their teachers. These various attitudes occur due to the depletion of the attitude of discipline and responsibility of students. The solution to this problem is the need for educational institutions that are able to overcome and build the character of learning discipline in students.The purpose of this study was to describe the implementation of character education in shaping student learning discipline at SD IT Al-Izzah Sibuhuan School. The research method uses a type of Qualitative research by taking location at SD IT Al-Izzah Sibuhuan. Interviews, observation and documentation are the data sources used in this research process. Qualitative descriptive analysis is the data analysis technique used. The results showed that the implementation of character education in shaping learning discipline at SD IT Al-Izzah Sibuhuan includes two aspects, namely implementation and school efforts. The implementation of character education implementation in shaping learning discipline through fun learning activities for students, habituation, discipline, infrastructure and fun learning. The school's efforts in implementing character education in shaping student learning discipline at SD IT Al-Izzah Sibuhuan are to create teaching and learning activities that are conducive, effective and fun. From the school, they also provide examples of student discipline to students so that they apply it to their daily activities to become better people.

Cinematographic work is protected by law under the Copyright Law No. 28 of 2014 in Indonesia. The fundamental principle is that the Creator is entitled to fair remuneration for the use of their work, in line with the alter-ego concept that gives the highest position to the Creator. In contrast to Indonesia, Germany has clearly regulated the procedures for the collection, management, and distribution of remuneration through the Urheberrechtsgesetz and the Collective Management Organization (CMO) operating with authorization from the Creator. The research method used is juridical-normative with a descriptive analysis approach. This study applies a comparative legal approach, utilizing data from both conventional and online literary sources, as well as interviews. The research findings indicate that Indonesia does not yet have specific regulations to protect the economic rights of digital cinematography. The absence of a Collective Management Organization (CMO) leads to an imbalance in licensing agreements between the Creator and digital platforms as users of cinematographic works.

To ensure legal certainty in a country, various countries in the world have different legal systems which are acclimated to the needs and characteristics of each country. In general, two legal systems are commonly applied, namely the civil law legal system and the common law legal system. The civil law system is a legal system that originates from mainland Europe and is based on Roman law with the main characteristic being the existence of a codification system of the main legal principles. The three primary features of civil law legal systems are codification, non-precedential judges, and an inquisitorial judiciary. Meanwhile, the common law system is a system that refers to customs in England that are not written down and which through judge decisions are then made legally binding. The choice of the legal system will affect the preparation of legal products and the results decided. The choice of legal system significantly impacts legal products produced, whether regulations or jurisprudence. Indonesia's recent Constitutional Court verdict (90/PUU-XXI/2023) is raising concerns over its legitimacy and potential impact on the country's legal framework. Further analysis and scrutiny are necessary.

This research aims to analyze legal protection for ownership of land rights for the public interest, and this research can be useful as a reference for readers. This research uses a qualitative descriptive research method, with a type of normative legal research - empirical or literature. Sugiyono said that quantitative research is a method used to examine the condition of natural objects where the researcher is the key instrument. type of normative-empirical legal research according to Muhaimin in his book entitled: Legal Research Methods says that normative-empirical legal research is "legal research that examines law as rules or norms and the application of legal rules in practice in society". The results found are that the existence of regulations regarding land acquisition provides a legal basis for the government to obtain land for the implementation of development in the public interest and is a guarantee for land rights holders to obtain adequate compensation, thereby providing better survival at a higher level of socio-economic life. prior to land acquisition. Land acquisition for development in the public interest is a land acquisition activity carried out by the government for the construction of public facilities. Land procurement consists of planning, preparation and implementation stages which involve the regional government as the executor of land acquisition, the ministry that carries out land affairs, land rights owners and affected communities.

Islamic law is one aspect of Islamic teachings which occupies a very crucial position in the view of Muslims, because it is the most concrete manifestation of Islamic law as a religion. Islamic law has a significant influence on Indonesian positive law, especially in several areas of law. Meanwhile, positive law is law in the form of laws that regulate relations between humans and humans, or with legal entities. Islamic law is generally defined as rules which are the result of understanding and deducing from the provisions revealed by Allah SWT to the Prophet Muhammad SAW. Therefore, the main sources of Islamic law are the Koran and Hadith. source of pure positive law from society. This is because the adoption or discovery of positive law uses an inductive method. Namely by observing the actions and attitudes of community members. From the results of these various observations, general regulations are then made that are binding on the entire community. In this article the author tries to explain further the analysis of the concepts and sources of these two laws, and their comparative analysis.