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Disputes over general election results (PHPU) at the Constitutional Court reflect the critical role of evidence in resolving electoral conflicts. However, in practice, there exists an imbalance in the evidentiary process between the disputing parties. This study aims to analyze such disparities using a normative juridical approach by examining laws and regulations, Constitutional Court decisions, and relevant legal literature. The findings indicate that evidentiary issues in PHPU are influenced not only by formal and material legal aspects but also by the political dynamics that accompany every electoral contest. Unequal access to evidence, disparities in evidentiary capacity among parties, and the Court’s limited ability to conduct active examinations exacerbate this imbalance. Additionally, political interests often influence perceptions of the independence of evidence and the objectivity of court decisions. Therefore, there is a pressing need to strengthen technical regulations on evidence, enhance the evidentiary capacity of disputing parties, and optimize the Constitutional Court’s role in maintaining balance in the evidentiary process. In conclusion, the imbalance of evidence in PHPU at the Constitutional Court stems not only from procedural weaknesses but also from the political interests surrounding the trial process. Reforming the evidentiary system is urgently needed to uphold the principles of electoral justice in Indonesia.

This study critically examines the implementation of Article 20 of Law No. 31/1999, as amended by Law No. 20/2001, concerning the eradication of corruption (UU Tipikor), with a focus on corporate accountability in corruption offenses. It aims to address three primary concerns: (1) the practical application of corporate liability mechanisms, (2) the effectiveness of sanctions imposed on corporations, and (3) the legal obstacles that impede the full enforcement of corporate criminal responsibility. Employing a normative legal approach, this research integrates statutory analysis, case law evaluation, and theoretical exploration. The findings highlight considerable challenges in proving corporate liability, as well as the limited scope and effectiveness of current penalties. These difficulties stem from ambiguities in distinguishing between the responsibilities of individuals and the corporation, and the lack of consistent legal interpretation by law enforcement authorities. The study proposes a set of recommendations, including the formulation of clear technical guidelines, the continuous professional development of legal practitioners, the enhancement of sanctions against corporations, and the establishment of a centralized database of judicial decisions involving corporate criminal liability. These measures are essential to ensure more effective corporate accountability and the prevention of systemic corruption in Indonesia.

This study aims to describe the leadership character formed through the activities of the Student Organization (OSIS) at SMA Negeri 4 Blitar. The background of this research stems from the importance of building leadership character among the younger generation so that they can face the challenges of the times. As a student organization, OSIS plays a strategic role in instilling leadership values such as responsibility, independence, teamwork, integrity, and a sense of nationalism. To achieve this goal, the study employs a qualitative method with a descriptive approach. Data collection is carried out through observation, in-depth interviews, and analysis of documentation. The results of the study show that various programs implemented by OSIS, such as leadership training, class meetings, and both academic and non-academic competitions, effectively contribute to shaping students' leadership character. The study concludes that active student involvement in OSIS activities plays a crucial role in the development of leadership character within the school environment.

This study explores various factors relating to the implementation of digital learning tools intended to inspire excitement among fourth-grade students. The motivation for this research stems from the noticeable lack of student participation, which is associated with the limited availability of diverse and stimulating educational resources. It is proposed that the adoption of digital educational tools can create a more engaging and relevant learning environment, subsequently boosting students' drive to learn. The investigation follows a qualitative framework, utilizing a case study method where data is gathered through the observation and documentation of fourth-grade students in elementary education. Findings from this research indicate that the incorporation of digital educational materials, including teaching videos, interactive assessments, and online learning platforms, markedly enhances students’ engagement and participation in their educational experience. The utilization of digital content fosters a more vibrant classroom atmosphere, aiding students in grasping the material more effectively. In summary, digital educational resources have the potential to significantly improve student motivation, especially within primary schooling.

This study examines Topten Printing, a printing company based in Metro City that offers diverse printing services characterized by competitive pricing, high-quality output, and efficient service. The research addresses the challenge of sustaining competitiveness amid rising market competition and evolving customer preferences. The objective is to analyze the company’s existing competitive strategies and propose viable alternatives for future growth. Employing a qualitative approach through a case study method, the research utilizes SWOT analysis and the Quantitative Strategic Planning Matrix (QSPM) to assess internal and external factors influencing the business. The results reveal that Topten Printing’s key strengths lie in its affordable pricing, reliable print quality, and prompt service delivery. However, the company also faces notable weaknesses, including a limited workforce and insufficient engagement on social media platforms. Opportunities exist in the growing demand for printed materials and government initiatives supporting micro, small, and medium enterprises (MSMEs), whereas significant threats stem from digital transformation trends and raw material price volatility. The synthesis of findings indicates that to enhance its market position, Topten Printing should implement a growth-oriented strategy focused on increasing production capacity by hiring freelance workers and intensifying social media marketing efforts. In conclusion, strengthening human resources and expanding digital marketing activities are essential steps for Topten Printing to maintain competitiveness and seize market opportunities in an increasingly dynamic business environment.  

Flooding is a disaster that comes from nature directly, whether it is caused by the frequency of high rainfall or the capacity of rivers that are unable to stem the swift flow of water. Thus, appropriate measures (Mitigation) are needed to be able to cope with flood natural disasters. This research intends to conduct an in-depth field study related to flood disasters in Kudus Regency and its mitigation guidelines. Then the researcher evaluates whether the mitigation measures can have a significant impact on the decline of flood natural disasters in Kudus Regency. The research method in this study applies qualitative with a field study approach style. Based on the previous research, it was found that several measures have been taken to mitigate the occurrence of flood disasters. However, these steps have in fact not been able to overcome flooding in Kudus Regency. Based on the results of an in-depth analytical study by applying the theory of policy effectiveness by Joseph John Campbell, it was found that several flood disaster mitigation efforts carried out by the Kudus Regency Government were still ineffective because they had not been able to significantly reduce the incidence of flooding. Policy improvements and more assertive program implementation are needed so that the results are more optimal.

This study aims to examine the influence of Hedonic Shopping, Price, and Fear of Missing Out (FOMO) on impulsive buying behavior on the TikTok Shop platform. The research subjects are students from the Faculty of Economics and Business at Universitas 17 Agustus 1945 Semarang who have made purchases via TikTok Shop. The sampling technique used was purposive sampling combined with proportional sampling, resulting in a total of 76 respondents. Primary data were collected through questionnaires, and the data were analyzed using multiple linear regression analysis. The results indicate that the Hedonic Shopping variable has a negative and significant effect on impulsive buying. In contrast, Price and FOMO variables show a positive and significant influence. The coefficient of determination (R²) value of 0.701 suggests that these three independent variables collectively explain 70.1% of the variation in impulsive buying behavior. These findings suggest that while hedonic motives do not always lead to impulsive purchases, attractive pricing and social pressure stemming from FOMO are key drivers of impulsive buying behavior among students. The results offer important implications for marketers in designing effective strategies on social commerce platforms like TikTok Shop.

This study aimed to evaluate the effect of compost fertilizer and potassium chloride (KCl) fertilizer, as well as their interaction, on the growth and yield of sweet corn (Zea mays saccharata Sturt). The experiment was conducted from May to August 2022 in Kuning Village, Bambel District, Southeast Aceh, using a factorial randomized block design with two factors: compost dosage (480 g/plot, 960 g/plot, 1,440 g/plot) and KCl dosage (20 g/plot, 40 g/plot, 60 g/plot), each replicated three times for a total of 27 plots. Observed parameters included plant height, stem diameter, leaf area, days to flowering, ear length, and ear weight per plot. Results indicated that compost and KCl fertilizers significantly affected plant height, leaf area, days to flowering, and ear length, but had no significant effect on stem diameter or ear weight per plot. The interaction between compost and KCl produced the highest plant height (165.89 cm) and ear length (21.69 cm) in treatment K3C1. The findings suggest that optimal fertilization using compost and KCl can enhance sweet corn productivity by improving vegetative growth and reproductive development. Nevertheless, the absence of significant effects on stem diameter and ear weight per plot indicates that nutrient balance, especially nitrogen (N) and phosphorus (P), remains crucial for maximizing yields. Therefore, integrating compost and KCl with complementary sources of macronutrients could promote more consistent outcomes. This research also highlights the role of organic matter in enriching soil fertility, maintaining soil structure, and supporting sustainable agriculture. The combination of organic and inorganic fertilizers demonstrates the potential for eco-friendly crop management practices that balance productivity with environmental responsibility. These results provide valuable insights for farmers, agronomists, and policymakers in developing efficient fertilization strategies for sweet corn cultivation within local conditions.

This study aims to evaluate the effectiveness of the Jarimatika method in enhancing elementary school students’ multiplication skills. The research stems from the issue of students’ limited understanding of multiplication concepts, often caused by monotonous and less engaging teaching methods. A literature review approach was employed by examining eight relevant previous studies. Data analysis was conducted by comparing findings across various sources. The results indicate that the Jarimatika method significantly improves student learning outcomes, both in terms of average scores and mastery levels. Moreover, it boosts students’ motivation and active participation during the learning process, proving effective across different grade levels. The use of fingers as a counting tool helps make the learning experience more tangible, enjoyable, and accessible for students. Therefore, Jarimatika is recommended as a viable alternative strategy for teachers in teaching mathematics at the elementary level, especially for multiplication topics.    

Oil palm plants (Elaeis guineensis Jacq.) are one of Indonesia's leading commodities which have quite high productivity as a producer of vegetable oil, as well as being a source of foreign exchange for the country and employment for the community. The aim of the study was to determine the effect of urea, KCl and chicken manure on the growth of oil palm seedlings. The research location was conducted on Jalan Tapak Lebar I Rt.04, Sidorejo Village, Lubuklinggau Barat II District, Lubuklinggau City, South Sumatra, from September to December 2024. Treatment P1 = No treatment, P2 = Urea fertilizer 5 g/plant, P3 = KCl fertilizer 5 g/plant, P4 = Chicken manure 250 g/plant, P5 = Urea fertilizer 5 g + KCl 5 g/plant, P6 = Urea fertilizer 5 g + chicken manure 250 g/plant, and P7 = KCl fertilizer 5 g + chicken manure 250 g/plant. Each sample treatment consisted of 3 seedlings and was repeated 3 times. Using a non-factorial Completely Randomized Design (CRD), Duncans Multiple Range Test (DMRT). The administration of urea fertilizer at a dose of 5 g/plant and chicken manure at a dose of 250 g/plant gave the best effect on all observation variables, namely: increase in height, increase in the number of leaf stalks, stem diameter, number of leaflets, length of leaflets.  

This research was conducted on Jalan Tampok, Tanjung Selamat Village, Sunggal District, Deli Serdang Regency, North Sumatra. A non-factorial Randomized Block Design  was used, consisting of only one factor, with five treatments and four replications: 0, 1, 2, 3, and 4 liters of coconut water fertilizer. The results showed that the use of coconut water fertilizer had no significant effect on plant height 1, 2, and 3 weeks after planting, and fruit weight per plot. However, it had a highly significant effect on plant height 4 and 5 weeks after planting, stem diameter, number of leaves, and root length.   In general, increasing the dosage of coconut water POC tends to result in a better growth response during the vegetative phase of the plant. This suggests that the natural hormones in coconut water can support plant cell division and elongation. However, plant response to treatment is still influenced by environmental factors and dosage, so not all parameters show a significant effect. Further research is needed to determine the optimal dosage that is more effective on production yields.

Propagation of rose plants through stem cuttings is a widely used method; however, its success is often influenced by the availability of adequate plant growth regulators and nutrients. The use of natural materials such as shallot extract as a source of plant growth regulators and cow manure as an organic fertilizer is expected to enhance the growth of cuttings in an environmentally friendly manner. This study aimed to determine the effect of soaking duration in shallot extract, the application of cow manure, and the interaction between both treatments on the growth of rose (Rosa hybrida L.) cuttings. The research was conducted in November 2025 in Sampe Cita Glugur Rimbun Village, Kutalimbaru District, Deli Serdang Regency, North Sumatra, at an altitude of approximately 500 meters above sea level. The study employed a factorial Randomized Block Design with two treatment factors and three replications, resulting in 48 experimental units. The first factor was the soaking duration in shallot extract (0, 4, 8, and 12 hours), while the second factor was the dosage of cow manure (0, 50, 100, and 150 g per polybag). Observed parameters included survival percentage, time of shoot emergence, number of shoots, shoot length, number of leaves, and leaf length. The results showed that all treatments, both individually and in interaction, had no significant effect on all growth parameters. Nevertheless, plant growth increased with plant age, with a relatively high and uniform survival rate of approximately ±90%. These findings indicate that, at the treatment levels applied, shallot extract and cow manure were not effective in significantly improving the growth of rose cuttings, suggesting that further research with different concentrations or treatment combinations is needed.

This study aims to analyze the implementation of professional ethics among public accountants in Indonesia, particularly when facing conflicts of interest. Using a qualitative descriptive approach and secondary data analysis from published cases, audit reports, and academic literature, the research identifies patterns and contributing factors to ethical violations. The findings show that most violations stem from compromised independence, external pressure from clients, and weak enforcement of professional standards. Despite existing ethical guidelines issued by professional bodies and regulators, public accountants still face challenges in upholding integrity when their professional responsibilities intersect with financial or relational interests. The study emphasizes the need for stronger supervision, continuous ethical training, and a more proactive role from professional organizations in promoting ethical conduct. This research contributes to a deeper understanding of ethical dilemmas in the public accounting profession and provides insights for improving ethical practices and oversight mechanisms in Indonesia.

This study aims to analyze the need for a flipbook as a teaching material for response texts integrated with the principles of politeness. The background of this research stems from the limitations of response text teaching materials, which are still integrated into printed textbooks without incorporating essential politeness principles. This research employed a qualitative method with data collected through questionnaires and interviews involving seventh-grade students at two junior high schools in Dander District, Bojonegoro Regency. The findings indicate that most students prefer response text material to be presented separately and packaged in the form of an engaging and easily accessible digital flipbook. Furthermore, students consider the integration of politeness principles into response text material important to help them express opinions politely and without offending others. Therefore, it can be concluded that a flipbook teaching material integrated with politeness principles is necessary to enhance the quality of learning.

Indonesia, with its vast social, cultural, and religious diversity, faces significant challenges in managing religious pluralism in the modern era. This article explores the complexities of religious pluralism in Indonesia through both social and religious perspectives. The study employs a qualitative approach using library research methods, examining various literatures encompassing pluralism theory, social theory, and contemporary phenomena related to religious pluralism in Indonesia. The analysis reveals that religious pluralism in Indonesia involves not only religious diversity but also socio-political dynamics and the growing influence of globalization, which increasingly shapes interfaith relations. Key issues include interreligious tensions often triggered by political and economic factors, as well as conflicts stemming from differing interpretations of religious teachings. This article also highlights the vital role of religion in shaping Indonesia’s social and cultural identity, along with the ongoing challenges in fostering tolerance and harmony among religious communities. Thus, the study provides insights into how religious pluralism in Indonesia can be wisely managed, considering the existing social complexities and challenges, while also offering a fresh perspective on understanding the dynamics of religious pluralism in an increasingly pluralistic Indonesian context.

Fungal infections, such as those caused by Curvularia, can interfere with the vegetative growth and reduce the quality of oil palm seedlings, particularly in the main nursery phase. One solution to improve resistance to pathogens and support vegetative growth is by applying the right foliar fertilizer. This study aimed to determine the effect of Kenfolan foliar fertilizer application on vegetative growth and the level of Curvularia infection in oil palm seedlings during the main nursery phase. The study used a Completely Randomized Design (CRD) with five treatments of Kenfolan fertilizer concentrations: 0 ml/L (P1), 1 ml/L (P2), 2 ml/L (P3), 3 ml/L (P4), and 4 ml/L (P5), each repeated three times. The parameters measured included seedling height, stem diameter, number of fronds, and the percentage of Curvularia infection. Data analysis was performed using ANOVA followed by Duncan’s Multiple Range Test (DMRT) at a 5% significance level. The results showed that treatment P4 (3 ml/L) provided the best vegetative growth, with seedling height reaching 40.07 cm, stem diameter of 1.58 cm, and an average of 4.25 fronds. Additionally, treatments P3 (2 ml/L) and P4 (3 ml/L) successfully suppressed Curvularia infection, with no infection found in these treatments. In contrast, treatment P1 (control) showed the highest infection level of 33%, while P5 (4 ml/L) increased the infection compared to P3 and P4. Based on the results, the application of Kenfolan foliar fertilizer at a dose of 3 ml/L (P4) was the most effective in improving vegetative growth and suppressing Curvularia infection in oil palm seedlings in the main nursery phase.

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.

This research discusses zakat distribution as a strategic instrument in poverty alleviation through the practices of Amil Zakat Institutions in Indonesia. The background of this study stems from the persistently high poverty rate and the great potential of zakat as a source of religious social funds. The objective of this research is to analyze the effectiveness of zakat distribution by Amil Zakat Institutions in reducing poverty levels. The research method used is qualitative with a descriptive approach by analyzing secondary data from various reports, articles, and institutional publications. The findings indicate that productive zakat distribution—such as micro-business financing, skills training, and economic empowerment programs—has a significant impact on improving the welfare of zakat beneficiaries (mustahik). The implication of this research is the need to optimize zakat management in a sustainable, transparent, and economically empowering way, so that zakat becomes not only charitable but also transformative in socio-economic development.

This study explores strategies to address students' difficulties in understanding and solving mathematical word problems involving long division in elementary schools. These difficulties can stem from internal factors, such as a lack of conceptual understanding, low motivation, and inaccuracy in solving problems, as well as external factors, such as ineffective teaching methods and minimal use of instructional media. Using the Systematic Literature Review (SLR) method, this research examines previous studies that discuss the causes of learning difficulties and possible solutions. The findings indicate that a contextual approach based on Realistic Mathematics Education (RME) and the use of concrete teaching aids can significantly enhance students' comprehension of long division. This approach helps students connect learning with real-life experiences and visualize mathematical concepts more clearly. Therefore, innovative instructional strategies are essential to improve elementary school students' understanding and numerical skills.

Understanding fraction concepts remains one of the biggest challenges in elementary mathematics education. Many students struggle with grasping fundamental fraction concepts, performing calculations, and applying them in problem-solving contexts. This study aims to analyze various factors contributing to students' difficulties in understanding fractions using a systematic approach Systematic Literature Review (SLR). Data were collected from relevant scholarly articles published between 2020 and 2025. The findings indicate that the primary difficulties students face in understanding fractions stem from a lack of conceptual comprehension, weak operational skills, and challenges in converting word problems into mathematical models. Additionally, low learning motivation and limited teaching method variations also contribute to students' struggles with fraction concepts.