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The state considers that all forms of violence, especially domestic violence, constitute violations of human rights and crimes against human dignity. The objective of this study was to demonstrate that the integrity and harmony of a household can be disrupted if the quality and self-control cannot be maintained, ultimately leading to domestic violence and causing a sense of insecurity or injustice to those within the household. This qualitative research used a descriptive approach to systematically gather data that were factual and rapid in line with the condition when this study was conducted. The results showed that every individual within a household, in carrying out their rights and responsibilities, must be guided by religion. Such principles need to be nurtured and developed to build the integrity of a household.

Additional criminal threats added on top of the main criminal sanctions aim to prevent military members from committing violations. The aim of this research shows that to maintain discipline, the application of additional punishment must remain based on the principles of law and justice. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that this additional penalty is expected to provide a stronger incentive for military members to comply with established ethics and regulations, maintain military integrity and efficiency, and improve the public's image and trust in military institutions.

Basically, the principles of Al-Qur'an learning can be carried out using various methods, all of which have the same goal, namely so that children can read the Al-Qur'an properly and correctly. The low motivation of students in learning the Qur'an is still one of the reasons for the low quality of education, especially in the ability to read the Qur'an. One of the efforts to increase motivation to learn to Read and Write the Qur'an is the use of online methods during the Covid-pandemic. 19 can be carried out by educators or teachers in the reading and writing subject of the Koran which is the basis of learning in Islam The low motivation of students in learning Al-Qur'an is still one of the reasons for the low quality of education, especially in the ability to read Al-Qur'an. So it can be said that motivation and learning achievement are directly proportional to the learning methods developed. One of the efforts to increase the motivation to learn to read and write al-quran is to use appropriate methods that can be used by educators or teachers in reading and writing al-Qur'an subjects which are the basis of learning in Islam.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

AbstractPartners in the Community Partnership Program activities are Pande Besi PRASOJO located in Nangsri Kidul RT 2 / IV Nangsri Kebakkramat Karanganyar and Pande Besi MANDIRI located at  Dondong RT 2/IX Klumprit Mojolaban Sukoharjo. The two partners are traditional blacksmiths. The problems faced by the two partners are relatively the same, namely: 1) traditional / conventional production processes; 2) do not apply the principles of Occupational Health & Safety. Solutions that will be carried out from this activity are: 1) production of blower and grinding tools; 2) the use of personal protective equipment (PPE). The method that will be carried out to realize the objectives of the PKM implementation program is through: 1) Procurement of electric blowers and grinders for both partners; 2) Increased knowledge and training in the use of personal protective equipment (PPE). In this method both partner SMEs are involved in each activity starting from problem identification, action analysis, action planning and implementation of activities. Through this method, the identified problems and actions to be taken are bottom up proposals. So that every action that will be carried out is right on target and is able to realize the objectives to be achieved maximally. The results of the Community Partnership Program activities were Pande Besi PRASOJO and Pande Besi MANDIRI succeeded in increasing the quantity and quality of products through the procurement of blower and grinding tools. Both partners have also implemented occupational health and safety principles through increased knowledge and use of PPE.

Satisfaction is a person's feelings of pleasure or disappointment that arise after comparing the results of a service that are in accordance with or not in accordance with the expectations they had before getting service. Patients as users of nursing services demand nursing services in accordance with their rights, namely quality nursing services. In providing nursing services, Standard Operational Procedure (SOP) is very important to assist nurses in achieving quality nursing care. In giving medicine, one must pay attention to the six "correct" principles which have become mandatory procedures before giving medicine, namely: right patient, right drug, right dose, right method, right time, and correct documentation. This study aims to identify the effect of applying standard operational procedures (SOP) for drug administration with the six correct principles on the level of patient satisfaction in Ungaran Hospital. The design of this research is descriptive analysis using a cross sectional approach, the number of samples used is 90 respondents using the Slovin formula to determine. The results of the study using the Chi Square analysis test showed that there was a significant effect between the application (SOP) of drug administration with the six correct principles on the level of patient satisfaction (p = 0.000). From the results of the analysis obtained the value of Odds Ratio (OR) of 59.160. The recommendation from this research is that nurses always apply the SOP correctly to increase patient satisfaction.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

Pros and cons about the position and jurisdiction of military courts still often occur in legal discourse in Indonesia. On the one hand, there is a group that states that the military court is only authorized to try military crimes and is not authorized to try general crimes committed by TNI soldiers, but another group states that the military court still has the authority to try both general crimes and military crimes. This article will photograph the discourse that has existed so far. This article will also explain the Position and Jurisdiction of the Military Court in Indonesia after being under the jurisdiction of the Supreme Court and the impact of the submission of TNI soldiers to the General Court on military principles. The method used was an in-depth interview with a number of sources, especially to see the growing opinion if TNI soldiers were tried in the general court. The conclusion of this article is that psychologically and culturally, TNI soldiers are not appropriate to be tried in the general court. Thus, the issue of subjugating TNI soldiers to the general court is not only juridical but also psychological and cultural. In addition, if TNI Soldiers are subject to the general judiciary, it will result in the destruction of military joints or principles that are the backbone of law enforcement and discipline of Soldiers.  

Community service activities carried out in Babakan Village,  Ciparay District, Bandung Regency are community service activities that become the annual agenda of the Immanuel College of Health Sciences in Bandung. In 2018, the Nursing D3 study program focuses community service activities at Babakan III Elementary School. The target of these community service activities is for students in grades 1 through 6. The aim of community service is to increase the knowledge of SD Babakan III students about personal hygiene, and to know the optimization of personal hygiene. Method: This activity was carried out in SD Babakan III using a community empowerment approach. The intended community is  elementary school students in Babakan III, Ciparay Subdistrict, especially classes 3 and 4, as many as 85 students were trained for 2 days. The form of training provided is through the provision of material with lectures, discussions and demonstrations. Results: Based on the evaluation in the form of pre-test and posttest, there was an increase in students' knowledge, from 60% to 90%. This training also provides enrichment about personal hygiene for class teachers in SD Babakan III, Ciparay District. Conclusion: This training was conducted at SDN Babakan III with a total of 85 students, with a good level of knowledge (90%) after 2 days of training. It is hoped that the training that has been carried out will be able to become the foundation for behavior change in the school environment and at home by applying the principles of healthy living. 

The Industrial Revolution 4.0 has changed the human perspective in interacting and doing business  fundamentally. Business systems that are transformed into online systems have an impact on the way humans conduct financial transactions. Principles contained in Industry 4.0. provide an illustration that interconnection with the internet and good data security will result in the provision of fast information to produce decisions. The study uses a literature study approach that examines data and information from journals, textbooks, and  he internet to conduct a deeper study of the application of industry principles 4.0 to financial transactions and accounting. based on the results of the study concluded that the financing transaction media had developed into the Fintech industry and the transaction system in the form of a payment gateway. The large number of financial transactions with the payment gateway system requires companies to do IT Spending intangible asset in the form of Big Data and Cloud Computing security systems. The technology provides benefits for the  company in terms of data analysis and provision of information to speed up the decision making process and secure storage systems and affordable costs. Through the information technology media, it will facilitate management to make decentralized decision making.

The authority of the Government in collecting taxes and levies from the community and renovating it is not only owned by the Central Government but also falls under the authority of the City Government and Provincial Governments. This is in accordance with the principles of decentralization and the implementation of regional autonomy based on Law Number 32 of 2004 concerning Regional Government, Law Number 33 of 2004 concerning Financial Balance Between Central and Regional Governments, and Law Number 28 of 2009 concerning Regional Taxes and Retribution Regions, Semarang City Regulation Number 9 of 2013 concerning Traditional Market Settings. In the context of managing the market environment in the form of legal services to the community in the market environment, especially traders, the Semarang City Government has issued Regional Regulation Number 4 of 2004 concerning Market Levies. This study raises the problems, namely: 1) How is the management of regional levies by the Semarang City government, 2) What is the Semarang City policy towards the renovation of the Peterongan Market, 3) What is the Semarang City policy towards the regulation of the Semarang City Peterongan market trader after renovation. The purpose of writing this thesis is 1) To know and explain the management of local levies by the Semarang City Government, 2) To find out and explain Semarang City policies towards the renovation of Peterongan Market, 3) To find out and explain the arrangements for the Peterongan market traders in Semarang City after renovation. This research is a qualitative study with a normative juridical approach to determine the realization of the implementation of Semarang City Regional Regulation Number 4 of 2004 concerning Market Levies and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations for market traders. This research was conducted in Peterongan Market, Semarang City, located on Jalan MT. Haryono. The results showed that the Semarang City Government towards market traders was in accordance with the Semarang City Regional Regulation Number 4 of 2004 concerning Market Charges and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations, with several things that are still a note to the Semarang City government for pay more attention to sustainability for the welfare of traditional market traders, physical conditions and market environment.   Keywords : Policy, Traditional Market Management

The need for land continues to increase so that it often causes very complex problems. To deal with these land issues, the government issued Law no. 5 of 1960 concerning Basic Agrarian Principles which later became known as the UUPA, the birth of the UUPA was a new milestone for this nation in land law. In line with that, the government then issued government regulation No. 24 of 1997 concerning land registration which reaffirmed the importance of the community registering their land, land registration functions to find out the status of the land parcels, who owns it, what rights are it, how much area, what is it used for. The importance of systematic, good and correct land registration through adjudication aims to reduce problems that arise with regard to land. The research method used by the writer is a juridical empirical approach with the intention of proving or testing to ensure the truth and rationalizing it through the results of research and experiences that have been found in everyday life. The results of the research found that more people register their land in a sporadic manner, because the community considers that systematic land registration does not necessarily occur every year, even though it is expensive for the community to register their land in order to obtain the rights to the land they own.   Keywords: PP No. 24 of 1997, land registration, adjudication

Communities with lower levels of well-being tend to disregard the norms or rules of the applicable law. Seeing these conditions to meet the needs of a tendency to use all means so that these needs can be met. Of the ways used there is a violation and does not violate the norms hukum.Salah a form of crime that often occurs in the community is a criminal offense committed by a robber. Robber or in legal terms is theft with violence. The term phenomenon begal legislation criminal penalties stipulated in Article 365 CriminalCode.             The problem according to the author in this study is how countermeasures against the crime of theft by weighting (nozzle) conducted by the robber in the jurisdiction Polrestabes Semarang and obstacles faced by the police in combating the criminal acts of theft by weighting (nozzle) conducted by begal in Semarang Polrestabes jurisdictions as well as efforts to overcome the problems.             The method used in this research is sociological juridical is an approach that uses the principles and legal principles derived from the rules written, sociological is an approach that aims to clarify the real situation in society towards the issues examined in other words give meaning important on the steps of observation. The use of sociological juridical methods conducted by the researchers is not only based on laws and legal provisions relating to countermeasures against acts pidanapencurian by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang.             The results showed that the prevention of the crime of theft by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang, namely by attempts non penal or preventive such as by making banners that contain extension or an appeal to the people to always remember safety self-owned assets, and outreach to the community. Efforts penal or repressive efforts undertaken by performing operations that continuously patrol Eagle Team Anti robber, Razia vehicle at night, arrest the perpetrators, and take action-action firmly against the perpetrators under criminal law. The obstacles faced by the police in response to acts of pidanapencurian by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang. Barriers that are internal police investigators is the lack of personnel, so that the number of police investigators are not proportional to the number of population in a large area. Furthermore, the operational funds are extremely limited. Barriers that are external, namely a less litigious society, people with low education, people are less concerned with environmental safety.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.

Maladministration in BPJS Kesehatan services at government hospitals remains a persistent challenge that undermines the principles of good governance in Indonesia. This study examines violations of the General Principles of Good Governance (Asas-Asas Umum Pemerintahan yang Baik/AUPB) in the context of BPJS Kesehatan services at Dr. Wahidin Sudirohusodo Regional General Hospital (RSUD), Makassar, South Sulawesi. This research employs a normative-empirical legal method, combining statutory analysis with field data obtained through interviews and documentation. The findings reveal that maladministrative practices—including procedural delays, discriminatory treatment of BPJS patients, inadequate information disclosure, and arbitrary administrative decisions violate several AUPB principles enshrined in Law No. 30 of 2014 on Government Administration. These violations contravene the principles of legal certainty, impartiality, proportionality, and accountability. The study concludes that institutional reforms, strengthened supervisory mechanisms through the Ombudsman of the Republic of Indonesia, and enhanced legal literacy among healthcare workers are necessary to reduce maladministration. This research contributes to the development of administrative law enforcement in the Indonesian public health sector.

Abstract: The principles of legal certainty very dominating in the law enforcement inIndonesia. The principle of legal certainty that comes from century XVII/XVIIIin Europe is a great idea from tangible in writing, made by competentauthorities. The term of analytical jurisprudence indicates that the law shoulbe removed from the study of metaphysics. Doctrine analytical jurisprudenceannnot be implemented just after about two centuries introduction by theoriginators. It is doe to changes and development of society so rapidly. Forthose in law enforcement must look spirit and the time made law. Don’t justlook at the text but the context of the law with the purpose of the law.Key word: law enforcement, Analytical Jurisprudence,religion models of reinforcement.

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence

Abstract :as one the elements of democracy, kaw should be the foundation of transparent, accountable and responsive governance, establishment of an honest and fair, general election system, protection of human rights and the existence of a democratic and contident society. Law should be able as well to guarantee  that the state administrators transparently do obey the rule of law in exercising their tasks. Law enforcement within a state should correspondent to the ideal of law of nation concerned. It means that the law enforcement should be in accordance with the philosophy, way of life, norms  and principles followed by the society concerned. Key word : Democracy. Law enforcement.

The purpose of this study was to evaluate whether the recognition and measurement principles for the financing transaction with the results in the concept of Sharia banking accounting is applied in Semarang Branch of Muamalat Indonesia Bank has been in accordance with PSAK No. 59 or not. Qualitative analysis methods used in this study carried out by analyzing the recognition and measurement results in a financing transaction for theaccounting concept of Sharia in Semarang Branch of Muamalat Indonesia Tbk and perform the implementation of comparative evaluation in practice with financial reporting standards in this regard to PSAK no.59 about sharia banking accounting. Treatment for the execution of financing transactions between existing implementations on Muamalat Indonesia Tbk in Semarang Branch with PSAK number 59 of shariah banking accounting was appropriate

Decision support system of credit giving is a computer-based information system that can be used as a tool for manager of the credit department to decide received  whether or not the loan application that submitted by customers. In the decision support system of credit giving uses principles of assessment called the 5 C. The 5 C are character, capacity, capital, collateral,  dan condition. Principles of  the 5 C will be taken for credit giving consideration. While preference for the weighting of criteria using Analytical Hierarchy Process. Overall, the existing process on the decision support system  of  credit giving is manager assigned the criteria, sub criteria, sub-sub criteria and the score. Then manager give preference of criteria to generate criteria weights. The data has been inputted by manager is used by staff of credit department  to perform the assessment so that can be produced a credit decision is received or rejected.