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Fakrusyi Sahkirin Hibatur Rokhman; Sri Kamariyah; Ika Devy Pramudiana

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study examines the management of Village Funds in supporting infrastructure development in Sumurgenuk Village, Lamongan Regency. The main focus of the study is the effectiveness of Village Fund management through planning, implementation, evaluation, supervision, and accountability based on the principles of good governance. The method used is a case study with a descriptive qualitative approach. The results show that the management of Village Funds in Sumurgenuk Village has been running well and in accordance with applicable regulations. The planning process was carried out in a participatory manner, although not evenly distributed across all hamlets. The implementation of physical activities, such as road construction, irrigation, and cash-for-work programs, has had a positive impact on accessibility, agricultural productivity, and community welfare. Evaluation, supervision, and accountability are carried out in layers, although there are obstacles in the equal distribution of public information and the capacity of village officials. Overall, the management of Village Funds reflects the principles of transparency, accountability, participation, and effectiveness, but increasing the capacity of officials and community participation is still needed for sustainable development.

Nabila Nurfianda; Ahmad Muhammad Mustain Nasoha; Azizah Nur Fadilah; Nabila Salsabila; Radela Neva Kusuma

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Madrasah diniyyah and pesantren in the Indonesian context have often been viewed as non-formal or religious educational institutions, rather than as active legal subjects in national development. However, regulatory transformations and contextual challenges have prompted the need for legal recognition of these institutions in order to align them with the ideals of Pancasila. This study aims to analyze the role of madrasah diniyyah and pesantren. The methods used are normative and comparative qualitative research with a review of legislation and case studies of madrasah diniyyah/pesantren. The findings show that although regulations (e.g., the Pesantren Law) have provided legal recognition, there are still structural obstacles in the form of differences in institutional status, administrative capacity, and interpretative conflicts of values. On the other hand, several pesantren have successfully reconstructed themselves as actors of local development through community empowerment programs. In conclusion, legal recognition needs to be strengthened through the formulation of complementary regulations, institutional capacity building, and synergy between the government and pesantren communities so that these institutions can become pillars of national development based on Pancasila.

Jeremia Manalu; Besty Habeahan

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Heritage Center (BHP) is a government institution under the Ministry of Law and Human Rights of the Republic of Indonesia that has a strategic role in civil law, especially related to the management of heritage property. Rooted in colonial regulations and regulated in the Civil Code, BHP is authorized to represent and protect the legal interests of individuals whose whereabouts are unknown, immature, or legally incompetent. This study aims to analyze the implementation of BHP's duties in managing heritage assets based on the provisions of the Civil Code and identify supporting and inhibiting factors for its implementation. The method used is normative legal research with a legislative approach and literature study. The results of the study show that BHP's position is as a subject of public law that carries out private legal functions. BHP's authority includes the management of unmanaged legacies, acting as a guardian or guardian, and acting as a curator in bankruptcy cases. Despite having a strong legal basis, the effectiveness of the implementation of BHP's duties in the field has not been optimal. The obstacles faced include limited resources, lack of public understanding, and coordination between agencies that has not been maximized. Therefore, systematic improvement efforts are needed through institutional capacity building, legal socialization, and strengthening regulations and cross-sector synergy to support the effective and sustainable implementation of BHP's tasks.

Dewi Rahmawati

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Education in remote areas continues to face various problems that affect the quality and equity of learning outcomes. The lack of adequate facilities and infrastructure, the shortage of competent teachers, and limited access to learning resources are the main obstacles to implementing effective education in these regions. In addition, the national curriculum, which is uniform in nature, is often less relevant to the needs, potential, and local context of the community. This study aims to analyze educational problems in remote areas and their relevance to adaptive and contextual curriculum design. Using a literature review approach, the study shows that a curriculum aligned with local conditions can improve students’ learning motivation, develop regional potential, and strengthen life skills. Therefore, collaborative efforts among the government, educators, and the community are needed to design a curriculum that can effectively address educational challenges in remote areas in a sustainable manner.

Nur Afiqoh Aprilia; Hadiyanto Hadiyanto; Yantoro Yantoro; Eka Sastrawati

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This research is motivated by the low quality of learning in various educational units, one of the causes of which is the gap between curriculum design and classroom implementation. A good curriculum will not have a significant impact without effective implementation by teachers. Therefore, curriculum implementation plays a strategic role as a link between macro-level education policies and classroom learning practices. This study aims to analyze the impact of curriculum implementation on learning quality, identify supporting and inhibiting factors, and formulate strategies to strengthen learning quality. The method used is descriptive qualitative, using observation, interviews, and documentation techniques with teachers, principals, and elementary school students. The results show that the implementation of a flexible curriculum, such as the Independent Curriculum, encourages a shift from teacher-centered to student-centered learning, which increases student motivation and engagement through project-based learning and authentic assessment. However, teacher preparedness, limited infrastructure, and administrative burdens remain major obstacles. Authentic assessment has been shown to improve students' critical thinking skills and creativity, but requires consistent managerial support. The implication is that improving the quality of learning must be accompanied by strengthening teacher competency, the availability of resources, and adaptive school management so that curriculum transformation has a real impact on the quality of national education

Fitri Dwi Jayanti

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

Azyumardi Azra; Arsa Arsa; Laily Ifazah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.

Nur Afiqoh Aprilia; Hadiyanto Hadiyanto; Yantoro Yantoro; Eka Sastrawati

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This research is motivated by the low quality of learning in various educational units, one of the causes of which is the gap between curriculum design and classroom implementation. A good curriculum will not have a significant impact without effective implementation by teachers. Therefore, curriculum implementation plays a strategic role as a link between macro-level education policies and classroom learning practices. This study aims to analyze the impact of curriculum implementation on learning quality, identify supporting and inhibiting factors, and formulate strategies to strengthen learning quality. The method used is descriptive qualitative, using observation, interviews, and documentation techniques with teachers, principals, and elementary school students. The results show that the implementation of a flexible curriculum, such as the Independent Curriculum, encourages a shift from teacher-centered to student-centered learning, which increases student motivation and engagement through project-based learning and authentic assessment. However, teacher preparedness, limited infrastructure, and administrative burdens remain major obstacles. Authentic assessment has been shown to improve students' critical thinking skills and creativity, but requires consistent managerial support. The implication is that improving the quality of learning must be accompanied by strengthening teacher competency, the availability of resources, and adaptive school management so that curriculum transformation has a real impact on the quality of national education

Ike Oktaviani Haro Munthe; Besty Habeahan

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

the duties and authorities of the Balai harta peninggalan as regulated in law Number 37 of 2004 concerning bankrupty and the civil code are to carry out a settlement of the debtor’s bankrupty assets. The main problem and this research is How the duties and authority of the Balai Harta Peninggalan in carrying out bankrupty astate clearance and what are the obstacles faced when carrying out bankrupty estate clearance?. The method used is the normative juridical-empirical method, where the data and also the information studied in this study are based on laws, books and also based on the results and discussions obtained are where the duties and authority of the Balai harta peninggalan in center in carrying out bankrupty assets are by dividing the proceeds from the sale of bankrupty assets that have been sold and distributed to creditors bassed on the possition of the creditors starting from highest to lowest, and also the obstacles faced in dealing with debtor bankrupty assets.

Widya Yuniati Siregar; Besty Habeahan

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

A will is a legal instrument that enables an individual to determine the distribution of their assets after death. One type recognized in the Indonesian Civil Code (KUHPerdata) is the closed will (testament olograph), written or signed confidentially by the testator and submitted to a notary before four witnesses. This form of will emphasizes secrecy and the protection of the testator’s final intentions, requiring a clear legal framework to ensure its validity and lawful execution. Within this framework, the Balai Harta Peninggalan, or Heritage Hall, functions as a state institution responsible for receiving, safeguarding, unsealing, and executing closed wills after the testator’s death. The institution’s role ensures that the process is orderly, transparent, and legally compliant. This study examines the procedural mechanism for administering closed wills by the Balai Harta Peninggalan, covering the stages from unsealing to execution in accordance with statutory provisions. Using a normative juridical method with statutory and conceptual approaches, the research analyzes the Civil Code, implementing regulations, and legal literature. The findings show that the execution of closed wills under Balai Harta Peeninggalan’s authority is well regulated under Indonesian law and plays a key role in ensuring legal certainty and protecting heirs’ rights. However, administrative obstacles and low public awareness remain significant challenges.

Nabila Zalzabila

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

Yacob Ferdinan Martono; Rikardo Dinata; Yana Lestari; Nani Triwahyuni; Fadlilah Muntaha

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research is motivated by the importance of business licensing in the trade of goods and services sector as an instrument of legality, supervision, and legal protection; however, its implementation still faces gaps between normative regulations and practices in the field. The purpose of this study is to analyze the level of business actors’ compliance with licensing obligations, identify obstacles in the implementation of risk-based licensing policies, and evaluate their impact on compliance. The method used is library research with a normative juridical approach, through an examination of primary legal materials in the form of laws and related regulations, as well as secondary and tertiary legal materials from scientific literature. The results show that the effectiveness of risk-based licensing policies has not been optimally achieved due to low legal literacy, limited digital understanding, and the perception that licenses are merely a formality, causing many business actors to neglect administrative obligations. This condition illustrates the existence of a gap between regulatory objectives and implementation practices. These findings emphasize the need for procedural simplification, intensified socialization, and strengthened technical assistance so that licensing policies become more responsive to the needs of business actors, while simultaneously encouraging compliance and enhancing national economic competitiveness.

Slamet Hariyono; Widyawati Widyawati; Nihayatus Sholichah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

In the current era of digitalization, public needs for fast, efficient, and transparent public services are increasing. The Sidoarjo Regency Government responds to these needs by launching a technology-based public service innovation, namely the Sidoarjo People's Service System (SiPraja) application. This study aims to analyze the implementation of public policy through SiPraja in Medaeng Village, Waru District, Sidoarjo Regency. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation study. Research informants consisted of the Village Head, village officials, SiPraja operators, and community service users. The results show that the implementation of SiPraja in Medaeng Village has been quite good based on the Van Meter and Van Horn indicators, including the size and objectives of the policy, resources, characteristics of implementing agents, attitudes of implementers, inter-organizational communication, and social, economic, political environments. Supporting factors for implementation include high village government commitment, adequate technology infrastructure availability, and active community participation. However, there are still obstacles in the form of uneven digital literacy among the community, especially in the elderly age group, and limited understanding of some residents regarding application usage procedures. This study provides recommendations to increase the intensity of socialization and training on the use of the SiPraja application, as well as optimize the role of RT/RW as community assistance agents.

Wawan Sugianto; Amirul Mustofah; Eny Haryati

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research analyses the challenges to service innovation in civil registration, specifically the issuance of birth certificates at the Sidoarjo Regency Department of Population and Civil Registration, within the context of governmental digital transformation. Employing a qualitative approach via in-depth interviews, field observations, and document analysis, the study identifies various obstacles encountered in the process of public service digitisation. The findings indicate that the principal challenges include: (1) resistance to change from both civil servants and the public regarding the digital system; (2) limitations in information technology infrastructure and internet connectivity in rural areas; (3) the digital literacy gap between urban and rural community groups; (4) the complexity of coordination among government agencies within the integrated system; and (5) budgetary constraints for continuous system maintenance and development. The study also found that despite various innovations such as online services, mobile apps, and digital queuing systems, their implementation still faces significant technical and non-technical impediments. These findings contribute to the literature on public sector innovation by revealing the dynamics of e-government implementation at the regency/city level, and offer strategic recommendations for policymakers on optimising the digital transformation of civil registration services. The novelty of this research lies in its comprehensive analysis, which integrates technological, organisational, and social perspectives within the context of local government in Indonesia post-COVID-19 pandemic.

Firman Hidayat; Wahyu Widodo; Endayani Endayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research aims to analyze the Regional Government's strategy in developing the Tanjung Lesung Tourism Area and identify obstacles and efforts to improve the community's economy. As a Special Economic Zone (SEZ) and a national priority tourism destination, Tanjung Lesung has great potential in encouraging local growth, but its development still faces challenges. The research uses a descriptive qualitative method through interviews, observations, and documentation studies with informants from the Tourism Office, SEZ managers, MSME actors, and Pokdarwis. The analysis refers to the theory of Suryadana's tourism development strategy, including attractions, accessibility, amenities, and institutions. The results of the study show that the government's strategy focuses on the development of attractions through the involvement of MSMEs and cultural preservation, as well as improving facilities with training and community assistance. This strategy has a positive impact on increasing income and job creation. However, there are obstacles in the form of limited regional authority in SEZ management, lack of optimal accessibility and infrastructure, weak collaboration between stakeholders, low capacity of local human resources, and inconsistent promotion. The government's efforts include increasing human resource capacity, facilitating MSMEs in events, and cross-sector coordination. In conclusion, the Tanjung Lesung tourism development strategy has contributed to economic empowerment, but it is not optimal, so stronger synergy is needed between the government, the private sector, and the community to realize sustainable tourism.

Dzuu Washfi Azhmi; Nihayatus Sholichah; Dandy Patria

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The State Civil Apparatus Information System (SIASN) is a digital platform developed by the State Civil Service Agency (BKD) to manage ASN personnel data and information in Indonesia. This study aims to evaluate the SIASN-based promotion service policy at the Sidoarjo Regency Regional Civil Service Agency based on State Civil Service Agency Regulation Number 7 of 2023. The research method used is qualitative research with data collection techniques through in-depth interviews, participatory observation, and documentation studies. Data analysis uses the Miles and Huberman interactive model, while the evaluation framework uses William Dunn's evaluation criteria which include effectiveness, efficiency, adequacy, responsiveness, and accuracy. The evaluation results show that the SIASN-based promotion service policy at the Sidoarjo Regency BKD has been quite effective in achieving the goal of improving service quality and has a good level of efficiency in reducing bureaucratic flows. However, in terms of adequacy, there are still gaps related to human resources and system integration. The policy's responsiveness to ASN needs is quite good although there is still room for improvement in aspects of communication and data updating. The main obstacles identified include weak validity of personnel data, the absence of a bridging system between SIPEKAT and SIASN, limited human resources, and minimal awareness of ASN in updating independent data.

Sugeng Iswahyudi; Aris Sunarya; Sri Kamariyah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The zoning system policy in the New Student Enrolment (PPDB) is an educational policy reform aimed at equalising access to services and improving the quality of education in Indonesia. This research analyses the implementation of the PPDB zoning system policy at the level of State Junior Secondary Schools using George C. Edward III's policy implementation theory approach, which covers four main variables: communication, resources, disposition, and bureaucratic structure. The research method employs a qualitative approach with a descriptive research type. Data collection techniques were conducted through in-depth interviews, observation, and documentation study of the regulations implementing the zoning system policy. The findings show that the implementation of the PPDB zoning system policy has proceeded in accordance with the technical regulations of Permendikbud Number 01 of 2021 and Sidoarjo Regent Regulation Number 37 of 2020. The admission routes provided include the zoning route, achievement, affirmation, and parental transfer, which offer fair opportunities for all prospective students. Nevertheless, there are still obstacles in the execution, particularly related to the limited infrastructure for distance learning, public perception regarding the selection mechanism, and the disparity between the number of available places (quota) and the number of applicants for certain routes. This research recommends the need for more comprehensive socialisation, improvement of supporting infrastructure, and periodic evaluation of policy implementation to ensure the achievement of the goal of equitable and quality education.

Mega Cattleya; Rizqi Novita Sari; Yekti Condro Winursito

The rapid advancement of digital technology has significantly influenced how small and medium enterprises (SMEs) connect with consumers. Kampung Lawas Maspati SMEs encounter obstacles in expanding their market due to limited online visibility and reliance on conventional sales approaches. This study aims to develop an e-commerce website that addresses these challenges by focusing on user-centered innovation. Using the Design Thinking method, which includes stages such as empathizing, defining, ideating, prototyping, and testing, user needs and challenges were explored through interviews, surveys, and observations to inform the website development process. The resulting platform is intuitive, responsive, and accessible, enabling SMEs to display their products, manage transactions, and engage with customers effectively. The application of this method not only improves market reach but also strengthens the competitiveness and digital literacy of Kampung Lawas Maspati SMEs. Evaluation results show a high level of consumer satisfaction, reaching 91.87%, indicating that the developed website effectively meets user expectations and supports SME digital transformation.

Nuril Anwar Sutisna; Eka Susilawati; Fithrotul Kamilah; Noerma Kurnia Fajarwati; Arfian Suryasuciramdhan

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

. This study aims to analyze the communication strategy of the Serang City Investment and One-Stop Integrated Services Agency (DPMPTSP) in providing public services to the community, as well as identifying supporting and inhibiting factors in its implementation. This study uses a qualitative method with a descriptive approach. Primary data were obtained through in-depth interviews, observation, and documentation, while secondary data were collected from literature, regulations, and related official sources. The focus of the study is directed at the application of the two-way symmetrical communication theory that emphasizes interactive dialogue, feedback acceptance, communication equality, and active community participation. The results show that the Serang City DPMPTSP implements various communication strategies, including delivering information face-to-face and digitally (website, social media, and SKM barcodes), providing complaint channels, and involving the community in service evaluation. Supporting factors include the availability of service facilities, competent human resources, and information technology support. Inhibiting factors include limited digital literacy in the community, technical system obstacles, and differences in the level of public understanding of service procedures.

Odi Salsabilla Kirana Fitri Sudrajat; Ikomatussuniah Ikomatussuniah; Rila Kusumaningsih

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Public information disclosure is a manifestation of open and accountable government which is the basis for publik information requests. Everyone has the right to obtain public information through the mechanism of requesting information from public bodies. The problem that arises is that some information requessts are not made in good faith thereby failing to reflect the purpose of public information disclosure as a means of monitoring government performance. To adress this issue there is a mechanism to terminate the resolution of such information disputes in accordance with applicable laws and regulations. This study aims to determine the effectiveness of terminating informastion disputes that are not conducted in good faith and the obstacles in its implementation. The results of the study indicate that the termination of informastion disputes that are not conducted in good faith is not yet effective due to factors that influence the effectiveness of the law in society not being fulfilled including legal factors, societal factors, and cultural factors. The obstacles faced in the implementation of the termination of public information disputes that are not conducted in good faith include legal enforcement mechanism, public information management, and understanding of public information transparency. The effectiveness of a law is determined by the overall elements supporting its enforcement so it is hoped that the implementation of the termination of publik information disputes does not violate human rights and citizens’ rights.