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Bankruptcy regulations in Indonesia, particularly in Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, are often contentious due to the absence of strict limitations on the filing of bankruptcy petitions. This has the potential to ensnare debtors who are still financially solvent, overriding the principle that bankruptcy should be the last resort in debt settlement.  Law Number 37 Year 2004 on Bankruptcy and Suspension of Debt Payment Obligations only requires the existence of two creditors with debts that are due and collectible through simple proof. This study aims to analyze in depth the legal arrangements and determination of insolvency in Law Number 37 of 2004. By using a normative juridical research method, as well as a statute approach that focuses on Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations and other related regulations, secondary data will be collected through literature studies. Insolvency is defined as a condition where the debtor's total debt to all creditors exceeds the value of all its assets, otherwise known as a state of inability to pay. In Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, the term "insolvency" differs from commonly used terms, such as balance sheet insolvency, which means debts exceeding assets, or cash flow insolvency, which means the inability to pay debts due to liquidity.  Unlike the practice in the common law system, the determination of insolvency in Indonesia does not involve mandatory financial audits or court decisions based on independent financial analysis.

This study aims to analyze the legal aspects of public information disputes in the context of state administration, focusing on the Decision of the Jakarta State Administrative Court (PTUN) Number 410/G/KI/2024/PTUN.JKT. A public information dispute is a dispute between a public agency and an information applicant regarding the right to obtain and use public information based on laws and regulations. In the era of globalization and the development of information technology, access to public information is one of the important pillars in realizing transparent and accountable governance. In Indonesia, the right to public information is guaranteed by Law Number 14 of 2008 concerning Openness of Public Information (UU KIP). However, in practice, disputes often occur between public agencies and the public regarding the fulfillment of the right to information. The Decision of the Jakarta PTUN Number 410/G/KI/2024/PTUN.JKT is an important case study because it reflects the dynamics of law in resolving public information disputes at the state administration level. This study uses a normative legal approach with a case study method. Data were obtained from the analysis of PTUN Jakarta decisions and related legal documents. The results of the study show that public information disputes often occur due to unclear boundaries between information that can be accessed by the public and that which must be protected. The Jakarta PTUN decision emphasizes the importance of consistency in the application of the Consequence Test Sheet and emphasizes that information related to public services must be open to public access. This study contributes to understanding the legal complexity behind public information disputes and provides recommendations for improving the dispute resolution system in the future. In addition, this study also reminds us of the importance of a balance between public information transparency and personal data protection, especially in the context of state administration.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

PT Sri Rejeki Isman, Tbk (Sritex) is the largest textile company in Southeast Asia. The problem in this study is how the financial performance of PT Sri Rejeki Isman Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The purpose of this study is to provide an overview and analyse the performance conditions of PT Sri Rejeki Isman, Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This research is a type of case study research at PT Sri Rejeki Isman, Tbk (Sritex) for the period 2020 - 2023. The type of data used is secondary data, in the form of balance sheet reports and income statements of PT Sri Rejeki Isman, Tbk (Sritex). The results of the liquidity ratio, the average current ratio is 1.93%, indicating a bad condition. The average quick ratio is 1.03%, indicating unfavourable conditions. The average cash ratio is 0.16%, indicating a poor condition. The results of the solvency ratio, the ratio of debt to assets averaged 1.61%, indicating an unfavourable condition. The average debt to equity ratio is 2.37%, indicating poor condition. The results of the activity ratio, the average fixed asset turnover ratio is 1.30 times, indicating an unfavourable condition. The average total asset turnover ratio is 0.60 times, indicating an unfavourable condition. The results of the profitability ratio, the average return on assets ratio is -0.38%, indicating poor condition. Return on equity averaged -0.80%, indicating a poor condition. The average gross profit margin was -0.26%, indicating unfavourable conditions. The average net profit margin was -0.59%, indicating unfavourable conditions

Background: When someone falls, they quickly lay down or sit down on the ground or floor, whether they are aware of it or not.  Many older people experience falling as a normal part of getting older.  One in three older people will fall at least once a year, and half of those people have fallen more than once in the past.  There are many things that can make an older person more likely to fall. These include sociodemographic factors like age, gender, and socioeconomic status, physiological factors like neuromuscular, musculoskeletal, visual, vestibular, proprioceptive, biomechanical, muscle strength, balance, and gait pattern, medical conditions (pathological), environment, and psychological factors.  Aminia et al. (2022) say that anxiety and fear of falling are mental disorders that happen to older people.  Mhetod: A pre-experimental research design with a one-group pretest and post-test design, a purposive sampling technique, and 14 people who filled out an observation sheet.  Findings: This research shows that there is a link between older people's body balance and their risk of falling.  A P value of 0.000, which is less than 0.05, was found in the study used Gamma correlation.  Because the 0.000 P number is less than 0.05, there is a link. Conclusion: There is a significant relationship between body balance and the risk of falling in the elderly at the Pucang  

The implementation of Financial Accounting Standards Statement (PSAK) 116, which replaces PSAK 30, aims to enhance financial statement transparency by eliminating off-balance sheet transactions. This study reviews the literature on the impact of PSAK 116 on earnings management practices. The literature review findings reveal differing results across studies; some indicate that PSAK 116 improves transparency and reduces earnings management, while others suggest that PSAK 116 instead encourages earnings management to maintain certain financial ratios. Factors such as firm size, industry sector, regulatory environment, and corporate governance influence how PSAK 116 affects managerial behavior. The implications of this study highlight the importance of oversight and additional regulations to minimize the likelihood of financial statement manipulation, as well as the need for further research to understand the impact of PSAK 116 across various industry contexts and business environments.

Background: Vertigo is a group of symptoms caused by a disturbance in the balance of the vestibular or central nervous system. Complaints of vertigo can come in the form of nausea, dizziness, spinning, or a feeling of being pulled or drawn in an upright position. Dizziness can also be caused by disturbances in the body's balance organs, including receptors in the eye (retina), in the vestibular and semicircular canals, as well as in tendons, joints, and internal sense organs. Objective: Identifying the characteristics of respondents including age, gender, and measuring the scale of moderate, mild and severe symptoms after performing brandt daroff combination therapy accompanied by lemon aromatherapy. Methods: Pre-experiment research design with one group pretest and post test design with purposive sampling technique, a total of 14 respondents with observation sheet instruments. Results: Based on the analysis, the average number of vertigo complaints experienced by respondents was a score of 32.9. After the respondents were given Brandt Deroff therapy accompanied by lemon, the level of vertigo headache decreased to a score of 1.50. wilcoxon test showed a significance value.2 marked 0.001 <0.05, also Ho is rejected and Ha is accepted. Conclusion: So it can be concluded that there is an average difference between the results of therapy before (pre-test) and after (post-test) which means that there is an effect of Brandt Daroff treatment accompanied by lemon aromatherapy on reducing the pain scale of vertigo patients in cases at RSI Sultan Agung Semarang.

This study aims to analyze the financial performance of CV Yanidilla Adilindo by using financial ratios, including liquidity, solvency, profitability, and activity ratios. The data used in this research consists of the company's financial statements for the last two years, including the income statement, balance sheet, and cash flow statement. Through the analysis of financial ratios, this study seeks to assess the effectiveness and efficiency of the company’s financial resource management and provide an overview of its strengths and weaknesses in financial aspects. The findings indicate that the company experienced fluctuations in financial performance, with some ratios showing improvement, while others exhibited a decline that requires further attention. Based on these findings, it is recommended that the company improve liquidity management and optimize its financing structure to support future financial stability.

The purpose of this community service is to provide a better understanding of Ulos weaving business actors in Sigaol in order to make regular business financial administration and to provide knowledge to Ulos weaving business actors in order to make business financial planning effectively. The method used is to introduce and socialize community service programs to ulos weavers to convey the background and objectives of the activity, introduction and training in making business plans, making profit and loss statements, balance sheets and financial reports and conducting evaluations to determine the success of the training that has been given to Ulos weavers. The ulos weavers in Sigaol Timur Village are still in the stage of starting their business and are currently included in the MSME group.  Currently there are around 20 weavers who are members of the Bintang Maratur Ulos Weaving Group.  This community service activity was carried out well and is expected to provide an outcome where the ulos business owners in Porsea and their employees get motivation and are expected to increase their competence, especially in terms of financial management so that they can have a higher competitive advantage.

The purpose of implementing Community Service (PkM) is to overcome the problems faced by community service partners, namely difficulties in learning accounting for class XII SOS students at SMAK St. Darius Larantuka. This activity is also a follow-up to the previous study entitled "Analysis of Difficulties in Learning Accounting for the Sub-Material of Service Company Worksheets for Class XII SOS Students at SMAK St. Darius Larantuka in the 2024/2025 Academic Year". The form of community service carried out is training and assistance in compiling worksheets for service companies. The participants involved were 20 students from class XII SOS 2. This activity was carried out in three stages, namely: 1) delivery of material regarding worksheets for service companies, 2) practice of compiling worksheets, and 3) evaluation of work results. The material was delivered collaboratively by the economics subject teacher, Mr. Abel Andisolo Sogen, S.Pd, and the community service lecturer, Mrs. Maria Fatima B. Beribe, M.Pd. In the practice stage, participants were asked to compile worksheets based on the case studies that had been submitted. During this process, participants were assisted by the service team until they achieved the expected results. To measure the participants' abilities and skills in compiling working papers, they were then asked to complete different case study questions independently. The results of the participants' work were analyzed using qualitative analysis methods, which showed an increase in understanding and skills during independent practice compared to during mentoring. This is reflected in the scores obtained by the participants, which ranged from 85 to 95, and reached the target of 90% of what the service team wanted. However, there were several participants who had difficulty in compiling working papers due to lack of accuracy in the calculations, so that the calculation results in the Balance Sheet column were not balanced.

This research aims to assess the financial performance of PT. Gudang Garam Tbk by using financial ratio analysis. The population of this study is the financial statements of PT. Gudang Garam Tbk for the years 2012 to 2021, while the sample is the balance sheet and profit and loss report for the 2012-2021 period. Data was collected using documentation techniques, and analyzed using financial ratio analysis, namely liquidity ratios (CR, QR, CAR), solvency ratio (DAR, DER), profitability ratios (NPM, ROA,ROE), and activity ratios (RTO, TATO). Findings of the study indicated that PT. Gudang Garam Tbk’s financial performance was generally poor. This is examined: 1). Each indicator’s findings are show in the liquidity ratio; the current ratio falls into the “good” category, while the quick ratio and the cash ratio fall into the “bad” category. 2). The ratio of assets to debt and the equity to debt are in the unfavorable group, according to the solvance ratio, which displays the outcomes of each indicator. 3). The profitability ratio displays the outcomes of each adverse indicator, including the net profit margin ratio, return on assets ratio, and return on equity ratio. 4). The acivity ratio show the results of each indicator, the accounts receivable turnover ratio is in the good category and the assets turnover ratio is in the bad category.  

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

Good financial management is an important skill that needs to be taught early on. The learning process of financial reporting at the high school level aims to provide students with a basic understanding of accounting principles and the ability to prepare financial reports. This activity is part of a community service program designed to improve financial literacy and prepare the younger generation to face future economic challenges. The method used involves a practical approach with the delivery of basic theory, case-based training, and evaluation of learning outcomes. The results of the activity showed an increase in students' understanding of financial reporting concepts, such as balance sheets, income statements, and cash flows. Further discussion highlighted the importance of integrating this material into the school curriculum so that students are better prepared to face the world of work and independent businesses.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

Lippo Karawaci Tbk is one of the largest property companies in Indonesia that operates in a dynamic external environment, characterized by macroeconomic pressures, strict regulations, and changes in consumer behavior. This study aims to analyze the company's strategy in facing external and internal challenges, as well as developing strategies based on resource advantages and sustainability principles. The purpose of this study is to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an effect on profit growth at PT. Lippo Krawaci Tbk during the period 2013-2023, both partially and simultaneously. This type of research is associative research. The instrument used in this study is a list of financial report tables of PT. Lippo Krawaci Tbk. The population used in this study is the financial statements of PT. Lippo Krawaci Tbk for 27 years (1996-2023). The sample is the financial statements for the last 11 years from 2013-2023 consisting of the balance sheet of total debt, total equity and the Profit and Loss report consisting of Net Profit. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis techniques used to process data in this study are the Classical Assumption Test, Determination Coefficient Test, Multiple Linear Regression Analysis Test, Hypothesis Test consisting of the F Test (partial) and the T Test (simultaneous).

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

The development of science and technology that is not balanced with facilities, infrastructure and teacher skills in teaching in schools has caused a decline in mathematics learning achievement of grade II students from year to year. Although this problem has been improved, it has not been resolved. So another solution was made by using the ADDIE model assisted by miniature flat shape media. The problem is, is there a difference in learning achievement using the ADDIE model assisted by miniature flat shape media with learning achievement using the conventional model? The research design was a pretest-posttest control group design. The instruments used were achievement tests and student learning activity observation sheets. The data analysis technique in this study used an initial analysis using a normality test and a test of equality of two means and a final analysis using a normality test and a t-test. The result was that the initial analysis of the two samples was normal and the average was the same. While the final analysis of the two normal samples and the t-test stated that t count = 4.036> t table = 2.025 so that there was a difference in the average mathematics learning achievement of those who received instruction using the ADDIE model assisted by miniature flat shape media with those who used the conventional model.

The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form  the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%

. Regulation of Law no. 4 of 2023 concerning Development and Strengthening of the Financial Sector is used as a regulatory for banks in general in carrying out write-offs and write-offs, especially for MSE debtors. Seeing that post-Covid-19 conditions have made the business of MSE debtors even worse, banks have attempted to restructure credit affected by Covid-19 to reduce the bank's NPL ratio as a reference for the bank's health. However, when the reconstruction is not successful, the bank can carry out a conditional write-off and absolute write-off program as a solution to bad credit. In carrying out write-offs, the Bank writes off the total value of productive assets that cannot be collected from the balance sheet and recorded in the administrative account/off balance sheet. The act of write-off does not eliminate the bank's right to collect from its debtors, but the bank will continue to try to collect from its debtors until the credit the bank has provided can be paid in full. The aim of this research is to complete the settlement of bad debts through conditional write-offs and absolute write-off for the PPSK Law. This type of research uses normative juridical research. The types of data used in this research are primary legal materials, secondary legal materials and tertiary legal materials. Data collection techniques using literature studies and field studies. The results of this research are that there are no provisions that regulate in detail the procedures for writing off and writing off bad debts for banks. This is addressed through each bank's internal policy which regulates procedures for write-offs and write-offs for MSE debtors.