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An effective project management system is a crucial need in software development and other IT projects. This study aims to design and evaluate a web-based project management information system with integration of collaboration, scheduling, and reporting features based on real-time data. This study adopts a combined approach from three previous studies, namely a NodeJS-based collaboration system, a CodeIgniter project management system, and a PERT-based evaluation approach. The implementation results show increased teamwork efficiency, reporting accuracy, and managerial ability to anticipate project obstacles. This system is suitable for application in various scales of IT projects.

Law plays a fundamental role in creating order, balance, certainty, and benefit in social and state interactions. Legal science, as a dynamic discipline, continues to evolve along with its object of study, based on ethical, moral, and aesthetic principles. This article aims to analyze the relationship between legal codification as an effort to systematize and ensure legal certainty, and the existence and evolution of legal science in the context of modern legal development. This research adopts a normative legal method, focusing on the examination of primary and secondary legal materials, as well as legal analysis as norms and texts. The findings show that legal codification, which emerged from the need for legal certainty and unity, was greatly influenced by Enlightenment political thought, such as the concept of the separation of powers and the doctrine of popular sovereignty. Meanwhile, legal science, rooted in the philosophical foundations of ontology, epistemology, and axiology, faces challenges between theoretical depth and practical demands, yet remains steadfast in its authentic goal of achieving justice. The development of modern law demands a balance between the formal certainty offered by codification and the dynamic nature of legal science in achieving justice amid societal complexity, driving continuous adaptation and reflection.  

Article 26 Income Tax (PPh Article 26) is a tax imposed on income received by foreign taxpayers from sources within Indonesia. This tax applies to foreign entities or individuals who do not reside, are not domiciled, and do not have a permanent establishment in Indonesia. Types of taxable income include interest, dividends, royalties, rent, and service fees. The standard tax rate is 20% of the gross income, but it can be reduced if a Double Tax Avoidance Agreement (DTAA) exists between Indonesia and the taxpayer’s country. The Indonesian income payer is responsible for withholding the tax. After withholding, the tax must be paid to the government by the 10th of the following month and reported to the tax authority by the 20th. To apply DTAA rates, the foreign taxpayer must submit a Certificate of Domicile (CoD). This mechanism ensures that Indonesia maintains its right to tax income derived within its territory. By understanding the procedures for withholding, paying, and reporting Article 26 tax, taxpayers can fulfill their tax obligations correctly and avoid administrative penalties.

This study aims to find out the code of ethics in the accounting profession in Indonesia, consisting of the influence of the code of ethics and the application of the code of ethics on the accounting profession in Indonesia. This study uses the Systematic Literature Review (SLR) method. SLR is a research technique that is carried out to evaluate, analyze, collect and maintain information from several article sources obtained from websites such as google scholar as many as 30 articles. The result of this study is that a code of ethics is very necessary in the accounting profession, especially in Indonesia. Based on the influence of the code of ethics in Indonesia, it increases public trust and regulates behavior professionally. And based on the application of the code of ethics, the Indonesian accountant profession can prevent unethical practices and abuse of office as well as strengthen accountability and transparency.    

Environmental law enforcement provides space for environmental organizations to file lawsuits in the interests of environmental conservation as regulated in Article 92 of Law Number 32 of 2009 concerning Environmental Protection and Management. However, in practice, the right to sue environmental organizations is not always accepted by the courts, especially when it concerns certain areas such as Limited Production Forests. This study aims to analyze the material of environmental organizations' lawsuits based on Decree Number 16/PDT.G/LH/2023/PN.BKN. This study uses a normative juridical method and a case study approach with data sources in the form of court decision documents and related laws and regulations. The results of the study show that in this case, this Decision shows that it recognizes the active role of environmental organizations in supervising and suing permit applications for forest areas. In this case, the plaintiff organization argued that the defendant's actions in carrying out exploitation activities in the Limited Production Forest area had violated the law and harmed the ecological function of the forest, thus fulfilling the elements of an unlawful act as regulated in Article 1365 of the Civil Code. This finding resulted in an understanding of the analysis related to the material of the environmental organization's right to sue as an instrument of social control and supervision of forest area utilization policies.

The death penalty is one of the means of protecting society and the state in the form of prevention and action. Indonesia is one of the countries that still maintains and recognizes the legitimacy of the death penalty as a punishment for perpetrators of criminal acts. The death penalty is closely related to human rights because the death penalty is the most severe punishment because perpetrators of criminal acts will lose the right to life which is a priceless right. Therefore, there is a conflict between the imposition of the death penalty on perpetrators of criminal acts and human rights. This paper aims to determine the provisions regarding the death penalty and the protection of human rights. The type of research taken in this study is normative legal research that contains relevant issues. Normative legal research is research that is conducted by reviewing applicable laws and regulations or applying them to legal problems. Several laws and regulations in Indonesia still maintain the threat of the death penalty, although the death penalty has been criticized by human rights activists. Therefore, there is a compromise (criminal policy) in the Criminal Code, namely using the death penalty as an alternative punishment rather than the main punishment and only applies to very serious crimes.

Healthcare financing for patients covered by BPJS Kesehatan in hospitals is carried out through a claims mechanism. Delayed BPJS Kesehatan claims represent a critical issue within the healthcare service context in Indonesia. The aim of this study is to identify management strategies that can expedite the eligibility of BPJS Kesehatan claims at Restu Ibu Hospital in Balikpapan. This research is conducted using a descriptive qualitative approach, with data collection through interviews and Focus Group Discussions (FGD). The informants consisted of one doctor, three coders, and one verifier. The study begins by identifying the claim service system situation, focusing on both internal aspects (Strengths and Weaknesses) and external aspects (opportunities and Threats), also known as SWOT analysis. This study identifies several strategies, including: 1) Enhancing the competence of staff and medical personnel through regular training; 2) Developing a more advanced and integrated information system; 3) Improving communication with BPJS Kesehatan; 4) Improving documentation and data verification; and 5) Strengthening coordination with relevant units.

Sexual violence against children and women in Indonesia remains a critical issue with lasting physical, psychological, and social consequences for victims. This study aims to analyze existing legal protection efforts for child and female victims of sexual violence, identify regulatory and implementation weaknesses, and formulate policy recommendations. Employing a normative legal research design with a doctrinal‑descriptive approach, it reviews legislation, scholarly literature, and court decisions. The findings reveal that despite legal frameworks such as Law No. 35/2014 on Child Protection and relevant Criminal Code provisions, significant gaps persist in offense categorization, victims’ access to legal aid services, and inter‑agency coordination. The implications highlight the need for regulatory refinement, strengthened reporting mechanisms, and enhanced capacity of law enforcement and legal aid institutions to ensure comprehensive victim protection.  

The purpose of this study is to analyze how Indonesian public accountants comply with their code of ethics. The researcher uses a qualitative approach to collect data for this study, by referring to various scientific publications, papers, journals, and other sources. However, the author's data collection method is a literature study methodology. The subjects of this study are public accountants of the Indonesian Public Accounting Office. According to the research findings, in order to maintain public trust, the code of ethics of the public accountant profession must be adhered to. In addition, by implementing a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor in working.

Crypto asset transactions in Indonesia have rapidly developed alongside financial technology advancements, yet they pose legal challenges concerning investor protection. Under Indonesian civil law, civil liability for investor losses may be based on Article 1243 and Article 1365 of the Civil Code, depending on whether the loss arises from a breach of contract or an unlawful act. Additionally, the Consumer Protection Act may serve as a legal basis in cases involving violations of consumer rights. However, the application of such liability encounters juridical obstacles, including the absence of specific regulations defining the legal status of crypto assets as legal objects, regulatory gaps regarding business actors’ obligations, and evidentiary difficulties due to the anonymous nature of digital transactions. In this context, regulatory reform is essential to establish legal certainty and effective investor protection. The regulation should include digital security standards, transparent risk disclosures, and dispute resolution mechanisms. Active roles of Bappebti and the Financial Services Authority (OJK) in oversight, as well as legal literacy for the public, are critical to creating a responsible and secure crypto asset trading ecosystem.

This study discusses the legal consequences of the absence of a marriage agreement on marital property according to the Indonesian legal system, especially based on the Civil Code and the Marriage Law No. 1 of 1974. By default, the absence of a marriage agreement leads to the enactment of a system of property union, in which all property acquired during the marriage is considered joint property. This condition has various legal implications, such as the vulnerability of personal property to third-party claims, difficulties in proving ownership of inherited property, and potential conflicts in the division of property in the event of divorce or death of one of the spouses. This study also highlights the difference in the regulation in Islamic law that does not recognize the automatic union of property, but still has the potential to cause disputes if there is no written agreement. The research method used is empirical normative with a qualitative approach, examining positive legal provisions and practices that develop in society. The results of the study show that low public understanding and negative stigma towards marriage agreements are the main factors in the low making of these agreements. The Constitutional Court Decision No. 69/PUU-XIII/2015 which allows the making of agreements during the marriage period expands legal protection, but its implementation still faces challenges. This study recommends the need to increase legal education and socialization on the importance of marriage agreements to provide certainty and fair legal protection for the parties in the institution of marriage.    

This region faces significant legal and geopolitical challenges due to the maritime conflict in the South China Sea, particularly China's unilateral claims over vast areas based on the Nine-Dash Line. This essay evaluates the direct impact of China's claims on Indonesia's sovereign rights, particularly in the North Natuna Sea, while critically examining the legitimacy of those claims in the context of the United Nations Convention on the Law of the Sea (UNCLOS) 1982. It is clear from legal precedents such as the 2016 ruling of the Permanent Court of Arbitration (PCA) that the Nine-Dash Line is baseless under UNCLOS, which rejects historical claims as a legitimate basis for maritime rights. China's claimed maritime borders have included portions of Indonesia's Exclusive Economic Zone (EEZ), which has resulted in frequent incursions by Chinese coast guard and fishing vessels. This has put Indonesia's maritime sovereignty, national security, and marine-based economy at risk. Indonesia has responded with a multi-pronged approach that includes deploying maritime forces to exert sovereignty over the disputed waters, strengthening domestic law in accordance with UNCLOS, and submitting diplomatic protests to the UN. Additionally, Indonesia is still pushing through ASEAN procedures for a regional code of conduct that is legally obligatory. The results highlight the international legal foundation of Indonesia's legal and policy responses and uphold UNCLOS's dominance as the main legal framework for maritime governance and dispute settlement in the Indo-Pacific area.

This study uses a descriptive qualitative approach to analyze the forms of diglossia that occur in Indonesian language speech at Madrasah Aliyah Al-Falah. This descriptive qualitative approach provides a view or picture of the description made to understand the phenomenon or problem in depth. The purpose of this study is to obtain the results of observations and observations regarding speech that refers to the diglossia of MA Al-Falah students through conversations with prepared data codes so that they can produce data input into written language. Through this study, the author hopes to provide new insights into the diglossia of MA Al-Falah students in High and Low speech.

This study uses a descriptive qualitative approach to analyze the forms of diglossia that occur in Indonesian language speech at Madrasah Aliyah Al-Falah. This descriptive qualitative approach provides a view or picture of the description made to understand the phenomenon or problem in depth. The purpose of this study is to obtain the results of observations and observations regarding speech that refers to the diglossia of MA Al-Falah students through conversations with prepared data codes so that they can produce data input into written language. Through this study, the author hopes to provide new insights into the diglossia of MA Al-Falah students in High and Low speech.

The development of information technology has driven changes in society’s transaction patterns, one of which is online transactions. Although electronic payment systems are increasingly common, the Cash on Delivery (COD) method remains popular due to its perceived safety and practicality. However, this method also raises legal issues, particularly concerning consumer protection and dispute resolution. This study aims to examine online transactions and COD payments based on the Indonesian Civil Code (KUH Perdata), as well as to analyze the dispute resolution procedures that may arise. The research method used is normative legal research with a statutory and conceptual approach. The results show that COD transactions constitute valid agreements if they meet the conditions outlined in Article 1320 of the Civil Code. However, in practice, cases of breach of contract and unlawful acts are still frequently found. Dispute resolution may be pursued through court litigation or alternative dispute resolution (ADR). In conclusion, legal protection for consumers in COD transactions needs to be strengthened through clearer and more specific regulations to ensure consumer rights remain protected.

This Community Service Activity (Pengmas) is a form of contribution by lecturers and students in supporting the improvement of digital literacy among vocational high school students, especially students of SMK Negeri 2 Palembang. The main objective of this activity is to equip students with basic knowledge and practical skills in computerization and digital, including software introduction, basic coding, software installation, and simple video editing. The implementation method uses a hands-on training in a computer laboratory, involving two lecturers and several students as facilitators. The activity results showed increased students' interest and understanding of the material presented and active interaction during the training. The school welcomes this activity and hopes to establish sustainable cooperation with higher education institutions. This community service is expected to become a model of educational activities relevant to the needs of the world of work in the digital era and positively impact the competence of vocational school students in facing future challenges.

The ethical violation committed by Constitutional Court Justice Anwar Usman in the Constitutional Court Decision No. 90/PUU-XXI/2023 underscores the urgent need to strengthen ethical oversight mechanisms to safeguard the integrity of the judiciary. This article analyzes the ethical breach and its implications for public trust and the legitimacy of the Constitutional Court as the guardian of the Constitution. The research employs a normative legal method with statutory, case, and conceptual approaches. The findings indicate that violations of the principles of impartiality, independence, and integrity not only tarnish the image of individual justices but also erode public confidence in the constitutional justice system. Therefore, systemic reform and greater transparency in the enforcement of judicial codes of ethics are essential to restoring the moral authority and professionalism of Indonesia’s highest judicial institution.

The Indonesian criminal justice system upholds the principle of legal certainty to ensure the protection of the rights of all parties involved in legal proceedings. One of the recurring issues is the ambiguity regarding the timeframe for Investigators to submit case files to Public Prosecutors, particularly in minor offense cases. Article 110 of the Indonesian Criminal Procedure Code (KUHAP) merely states the word "immediately" without specifying a definite time limit, creating opportunities for delays without firm legal consequences. This research employs a normative juridical method with a conceptual and evaluative approach to analyze statutory provisions and their practical application in Indonesia. The findings reveal that although ethical and disciplinary sanctions are regulated within internal police regulations, there is no explicit legal norm governing sanctions for Investigators who fail to promptly submit case files. Consequently, it is necessary to revise Article 110 of KUHAP by establishing a clear and binding timeframe, while strengthening both internal and external supervisory mechanisms to uphold legal certainty and enhance the effectiveness of the criminal justice system. Furthermore, public participation through digital media can serve as a form of social control over the negligence of law enforcement officers in Indonesia.

This study explores the enduring legacy of Islamic legal scholarship and its significant influence on both historical and contemporary legal systems, with a particular focus on the multifaceted nature of Sharia. The research addresses the issue of misunderstanding Islamic law as rigid and outdated by highlighting its historical adaptability and intellectual richness. The primary objective is to examine how Islamic jurisprudence, particularly through the principles of Maqasid al-Shariah, has shaped legal systems and continues to inform debates on justice, human rights, and legal pluralism. Utilizing a qualitative library research methodology, the study analyzes classical Islamic legal texts, juristic methodologies, and modern interpretations to trace the evolution of Sharia from its foundational sources—the Quran and Hadith—to its integration into systems like the Ottoman and Mughal legal frameworks. The findings reveal that Sharia is not merely a codified set of rules, but a comprehensive ethical system responsive to context through tools such as Ijtihad, Qiyas, and Istislah. Moreover, the influence of Islamic law extends beyond the Muslim world, contributing to discourses on legal pluralism and ethical governance globally. Ultimately, the study demonstrates the continued relevance of Islamic legal tradition in shaping contemporary legal and moral thought in Muslim-majority societies and beyond.

This research examines the legal responsibility of corporate guarantors declared bankrupt for their obligations to creditors in loan agreements, analyzing Court Decision No. 318/Pdt.Sus-PKPU/2022/PN Commercial Court Jakarta Central. The study addresses the legal complexities arising when a corporate guarantee becomes insolvent before the principal debtor defaults, creating jurisdictional conflicts between bankruptcy law and guarantee obligations. Using normative legal research methodology with a juridical normative approach, this study analyzes the application of Article 229(2) in conjunction with Article 278(6) of Law No. 37/2004 on Bankruptcy and Suspension of Debt Payment Obligations (K-PKPU) and Article 1381 of the Civil Code. The research reveals that the curator's action in obstructing and rejecting PT KawanCicil Teknologi Utama's claim registration against the bankrupt guarantor without proper judicial determination constitutes conduct not based on applicable laws and regulations. The findings demonstrate that when a guarantor is declared bankrupt and the debtor is in default, the Supervisory Judge and Curator must accept PT KawanCicil Teknologi Utama as a creditor with rights to the debtor's assets during asset liquidation proceedings. The study concludes that bankruptcy declaration of a guarantor does not automatically terminate guarantee obligations under Article 1381 of the Civil Code, as bankruptcy is not enumerated among the causes of contract termination. This research contributes to legal certainty in corporate guarantee enforcement within Indonesia's bankruptcy framework and provides recommendations for legislative harmonization between conflicting provisions in bankruptcy law.