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For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy. 

A sports center is a place that accommodates various types of sports activities that can increase a person's physical, mental and social potential in certain fields in a region. The aim of this research is to design a suitable sports center by creating a friendly and inclusive environment for all users and minimizing accessibility barriers. Designing a sports center can be a forum for all users by paying attention to several factors and supporting architectural elements by applying Universal Design principles. The research method used is a qualitative method through ideas by collecting data which includes literature studies and case studies of typologies or similar themes, then followed by analysis as a design guide. The results of the study of the application of the universal design concept to the design of sports centers by applying the principles of universal design, namely the existence of special paths for disabled users, ramps that will be used as a means of vertical connection between floors, providing accessible places for wheelchair users, making signs and clear information so that visitors can access it more easily, creating open circulation that is safe and comfortable for visitors.  

This research aims to provide a comprehensive analysis of the structure of child criminal liability in Indonesia and the Philippines, as well as to ascertain the specific nature of child criminal liability in both countries. This study is a prescriptive normative legal research. The research methodologies employed include the legal approach, the comparison approach, and the conceptual approach. The legal resources used can be classified into primary and secondary sources. To ensure the acquisition of precise primary and secondary data for this paper, data gathering is conducted through a thorough examination of relevant literature pertaining to the principles and regulations governing the child criminal justice system. This research focuses on comparing the legislation of child criminal culpability in Indonesia and the Philippines. The child criminal justice system is governed by specific legislation. In the State of Indonesia, it is managed by the Child Criminal Justice System Act, while in the Philippines, it is regulated by Republic Act No. 9344, with revisions made by Republic Act No. 10630. In Indonesia, the age at which a kid can be held criminally liable is between 12 and less than 18 years old. In the Philippines, children can be held criminally liable starting at the age of at least 15 years old and up to less than 18 years old. In the Philippines, there is a kind of criminal culpability that results in automatic suspension, removal from position, probation, and the application of vicarious liability for parents. Child criminal culpability in Indonesia is determined based on individual responsibility, as stated in Article 71 of the Child Criminal Justice System Law. This law specifies the application of criminal sanctions. Additionally, Article 82 of the same law outlines the imposition of action punishments.    

Pancasila is a legacy of our ancestors and has very noble values. Nobility is contained in the five principles of Pancasila as a noble "legacy", especially for building religious moderation in Indonesia. The researchers are interested in exploring the values contained in Pancasila in order to maintain the mandate of the founders of the Indonesian nation. On the other hand, the author admits that the knowledge and appreciation of some citizens of the Republic of Indonesia (WNRI) are starting to fade. This can be seen in the lack of appreciation and respect for others, especially those of different religions, cultures, races, and groups. This is a concern and a threat to the unity of Indonesian daughters and sons. This research was conducted using the library research method. By digging up information from main and supporting sources as well as reliable references, the researcher wants to present data and offer an idea to return to living up to the values contained in Pancasila. Indonesian people should be proud to have Pancasila as a democratic state philosophy. The Pancasila philosophy needs to be lived in a spirit of honesty, justice, solidarity and openness. This guarantees the realization of a peaceful and prosperous life. Thus, Pancasila is the spirit of unity in building religious moderation in Indonesia. This will guarantee protection for every citizen in all aspects of life, especially religious freedom.

This study aims to develop an Islamic Religious Education (PAI) curriculum that incorporates multicultural values to foster religious moderation among students. The proposed curriculum integrates principles of cultural diversity and tolerance into PAI learning materials, allowing students to comprehend Islamic teachings while also appreciating and interacting harmoniously with adherents of other religions. Utilizing a qualitative research method with a phenomenological approach, this study addresses multicultural education as a relatively new phenomenon in PAI courses, emphasized as an essential competency for both lecturers and students. The phenomenological approach seeks to understand the daily lives and intersubjective experiences of the participants, aiming to reveal the meaning of concepts and phenomena as perceived by individuals. Conducted in a natural setting, this approach permits unrestricted interpretation of the phenomenon, granting researchers the freedom to analyze the data comprehensively. The findings indicate that a multicultural PAI curriculum effectively promotes an understanding of religious moderation among students and heightens awareness of the importance of multicultural perspectives in religion. These results are intended to guide educators and policymakers in creating a more inclusive PAI curriculum, thereby supporting the development of a peaceful and harmonious society.

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

The phenomenon of globalization has transformed the world's landscape, connecting nations, and inspiring the concept of Special Economic Zones (SEZs). The utilization of Foreign National Health Workers (FHNWs) has become a strategy to address the shortage of medical personnel and enhance healthcare services, particularly in remote regions. However, the implementation of this policy also faces several ethical, cultural, and linguistic challenges. The ethical aspect takes center stage in the utilization of FHNWs. Patient rights, professionalism, and cross-cultural collaboration are crucial focal points in healthcare service practices. Despite its benefits, the utilization of FHNWs encounters communication hurdles, especially when the employed language is unfamiliar. Additionally, the integration of local cultural values becomes a pivotal aspect in delivering sensitive and patient-centered care. This paper analyzes policy documents related to the utilization of Foreign National Health Workers (FHNWs) in Indonesia through normative and predictive approaches. The objective is to comprehend the concepts and regulatory implementations concerning the ethics of FHNW utilization within the context of Indonesian healthcare services. The phenomena of globalization and efforts to expedite economic growth through Special Economic Zones (SEZs) have influenced these policies. The analysis involves various policy documents relevant to FHNW utilization. In facing the ethical dilemmas arising in the practice of healthcare services by foreign medical personnel, it is imperative for them to adapt to the local culture without compromising the principles of medical ethics. Moreover, competition within the job market and cultural disparities between foreign and local medical personnel also present challenges that need to be addressed. In dealing with competition, a holistic approach involving the government, relevant institutions, and professional training for local medical personnel is required. Overall, the utilization of FHNWs holds potential benefits in addressing medical workforce shortages and enhancing healthcare access. However, this utilization must be carried out with ethical responsibility, respecting patient rights, and considering cultural and professional aspects. With a prudent approach, the utilization of FHNWs can contribute to improving the quality of healthcare services and the well-being of local medical personnel, in line with ethical principles and national interests.    

Medical tourism is a global phenomenon in which individuals travel across countries to receive medical or health care. Although not directly recognized as a major component of human rights (HAM), medical tourism has a relevant impact on human rights aspects in countries like Indonesia.  The Indonesian government has an important role in regulating medical tourism by taking into account the human rights framework. This involves developing regulations that ensure the protection of patient rights, monitoring quality medical practice, and fulfilling access to health services for all citizens, both local and medical tourists. This article provides a brief analysis of how medical tourism can impact several aspects of human rights including the right to health. However, this approach also raises questions about equitable access to medical care for local populations. In order to maintain a balance between benefits and negative impacts, implementing medical tourism in accordance with human rights principles will support the sustainable goal of providing quality and equitable medical care for all individuals, without violating human rights.    

This research aims to analyze the revision of the Constitutional Court Law (UU MK) which has the potential to cripple the independence of judges and perpetuate authoritarian power in Indonesia. The research method used is critical analysis with a qualitative approach, which involves analysis of legal documents and related literature. This research reveals that the revision of the Constitutional Court Law could have a significant impact on the democratic system in Indonesia, with the risk of weakening the basic principles of the rule of law, separation of powers, and protection of citizens' constitutional rights. It is hoped that the research results will provide a comprehensive picture of the risks and impacts of the revision of the Constitutional Court Law and provide recommendations for strengthening the independence of the Constitutional Court and supporting the democratic system in Indonesia.

Execution auctions have the characteristics of the seller of the goods being an agency or institution. This character has implications for legal substances that serve as guidelines in the auction process, which must conform to statutory regulations. The purpose of this research is to know and analyze the relevance of the principles of justice, the opportunities for the principles of justice and the challenges of the principles of justice in the execution of civil cases at auctions for the sale of goods. The research method uses a normative juridical approach. Legal norms which are the legal substance of execution in the law of goods auctions are analyzed through a concept and law approach. This research finds that first, the principle of law (fairness) is very relevant to the law of execution auctions. This relationship is caused by the need for auction legal norms which require the legal principle of justice as a guide if there is a conflict of legal norms in its implementation or application. Second, the opportunity for the legal principle of justice, in the philosophical realm to become a legal principle in the treatises on auctions, namely for the sake of justice in the belief in the One Almighty God. The sociological domain is a guide and guideline for the eroding of the jungle law of disputes over auction results. The juridical realm becomes a guideline if there is a conflict of norms in every statutory regulation related to auction law. Third, challenges to the legal principle of justice originate from the debtor's rights, legal substance (contents of credit agreements) and legal structures (auction agencies and their implementation).

The rights of Fiduciary guarantees, in practice, are often violated by Fiduciary guarantee recipients. Even thuggery methods are used for this purpose. The purpose of this study was to identify and analyze the legal norms formulated in Article 15 of the Fiduciary Guarantee Law and the conflicting norms of Article 15 paragraph (2) and paragraph (3) of the Fiduciary Guarantee Law with the original intense formulation of Article 28G paragraph (1) of the 1945 Constitution of the Republic of Indonesia . The research method uses a normative juridical approach. Legal norms which are the legal substance of the formulation of the Fiduciary Guarantee provisions are analyzed through a concept and law approach. Fiduciary towards the 1945 Constitution, caused by the phrase "executive power" and the phrase "the same as a court decision that has permanent legal force" which is contrary to the principles of legal certainty and fairness of the parties to the agreement. The legal argument is the subjectivity of creditors (Fiduciary Recipients) in assessing and determine the circumstances of default (default) of the debtor (Fiduciary Provider).    

This research aims to examine the implementation of Good Corporate Governance (GCG) and its impact on the financial performance of Islamic banks, with a focus on PT. Bank Pembiayaan Rakyat Syariah (BPRS) Bakti Makmur Indah Sidoarjo during the period of 2021-2023. The method employed in this research is a qualitative descriptive approach, which involves data collection through literature review and documentation related to the implementation of GCG at BPRS Bakti Makmur Indah, as well as the analysis of the bank's financial reports for the specified period. The research findings indicate that BPRS Bakti Makmur Indah has implemented the principles of GCG, such as transparency, accountability, responsibility, professionalism, and fairness. However, the financial performance of the bank experienced a significant decline from 2021 to 2023. This decline is evident from the decrease in the values of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). These findings suggest that although the principles of GCG have been implemented, their effectiveness is not yet optimal, and there are still challenges to be overcome to improve the financial performance of the bank.    

With the increasing need for medical services and developments in technology, doctors and patients are often faced with various legal issues related to health care. The role of doctors in society is crucial because of the knowledge and skills needed to diagnose and treat disease, as well as maintain patient health. A surgeon is a specialist doctor who treats diseases, injuries or emergency conditions in the body through surgical methods (operatives) carried out in the operating room installation. The doctor's legal responsibility towards patients in the operating room installation is based on several relevant legal principles, the principle of informed consent or consent in treatment is an important factor in determining whether the doctor is responsible or not. Patients must be given adequate information about the diagnosis, procedures, risks, and treatment alternatives before giving consent for medical treatment. What are the rights and obligations between the doctor and patient in the agreement before surgery, as well as the agreement between the doctor and patient after the patient has received this information. Research methods using normative law are methods used to study legal rules as a system that can be linked to certain legal events. Secondary data uses tertiary legal data, secondary legal data and tertiary legal data from books, literature, publications and statutory sources related to all discussions. From this research it was found that every human being has the human right to live a healthy life and a doctor has ethical and professional responsibilities in carrying out his duties. The relationship between doctors and patients is regulated by applicable laws and regulations. It can be concluded that the legal responsibility of doctors towards patients in operating rooms is very important in medical practice. As health professionals, physicians have an ethical and legal obligation to provide safe, competent, and responsible care to their patients. If a doctor fails to meet expected standards of care or commits negligence that results in injury or harm to a patient, they may be legally liable.

Technological developments in Indonesia have experienced a significant surge in recent years.  Technological developments in Indonesia also have a positive impact on sharia banking.  As a result, sharia banking in Indonesia is not only able to compete with conventional banking, but also contributes to overall economic stability and financial inclusion, strengthening Indonesia's position as one of the global sharia financial centers.  However, even though Islamic banks are experiencing rapid development with the support of digital technology, there will certainly be developments and challenges that will be faced by Islamic banks themselves.  The development of Islamic Banking has demonstrated its relevance in the global financial discourse with an increasingly expanding role, based on the principles of ethics and financial justice.  To overcome these challenges, Islamic banks can take strategic steps.

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.

The utilization of technology in environmental law has become crucial in enhancing the efficiency of monitoring and enforcement of environmental violations, with the use of technology-based monitoring systems such as sensors and drones enabling more accurate and real-time monitoring. Engaging inclusive and sustainable community participation is also a key step in achieving environmental justice, with efforts to improve accessibility of environmental information to the public and address challenges such as information gaps and access limitations. Furthermore, addressing the equitable distribution of environmental burdens and benefits among all members of society is a primary focus, by applying the principles of environmental justice and strengthening community involvement in environmental decision-making to reduce social and economic inequalities. Finally, creating an adaptive and responsive environmental legal system is increasingly important as environmental issues continue to evolve in complexity, requiring flexible environmental regulations, monitoring institutions capable of keeping pace with technological and environmental advancements, and collaboration among stakeholders to effectively address future challenges in a comprehensive manner.    

This study aims to analyze the division of inheritance rights based on the Hadiths of Bukhari and Muslim and the Articles of the Civil Code; how the division of inheritance rights is viewed in the perspective of the Hadiths of Bukhari and whether it is in accordance with the provisions of the Civil Code. The research method used is document analysis, collecting data from Islamic law and civil law literature and comparing the two. The results show that the division of inheritance rights in the Hadiths of Bukhari emphasizes the principles of equality and justice for heirs, while the Civil Code regulates the division of inheritance rights based on lineage and the number of heirs. So, the division of inheritance rights in the Hadiths of Bukhari emphasizes the principles of equality and justice, while the Civil Code regulates the division of inheritance rights based on lineage and the number of heirs, thus indicating a difference in approach in determining inheritance in the context of Islamic law and civil law in Indonesia.

Notaries should be responsible for drafting and issuing credit agreements between banks and debtors in order to provide legal certainty for all parties involved. In an effort to achieve legal certainty, especially in banking credit agreements with standard clauses, Notaries must ensure that their duties are carried out in accordance with applicable principles and provisions. This research aims to analyze unbalanced standard clauses in credit agreements made by Notaries and to examine the liability of Notaries for credit agreements that utilize standard clauses. The approach method used is the doctrinal legal research method, using literature examination or secondary data to examine relevant regulations and literature. The preparation of this research uses an analytical descriptive approach which aims to explain the data or describe the object of the problem being studied. The results of the research show that the responsibility of the Notary for credit agreements that apply standard clauses is that if the agreement made by the Notary has elements of unlawful acts, the Notary has an obligation to be responsible in accordance with civil provisions by providing compensation to parties who lose as a result of the agreement in accordance with the provisions stipulated in Article 84 of Law Number 2 of 2014 concerning Notary Offices.

Corruption remains a major challenge that hinders economic, social, and political progress. To overcome this problem in Indonesia, the STIE Indonesia Banking School community service team implemented an Anti-Corruption outreach program initiative targeted at Al-Falah Vocational School in Jakarta. This program utilizes a combination of interactive lectures, participatory discussions, and interesting quizzes to convey anti-corruption principles. The results of this program show a significant increase in students' understanding of corruption, its negative impacts, and the important role of integrity. These results underscore the efficacy of early anti-corruption education in cultivating a generation committed to ethical behavior and integrity and laying the foundation for a corruption-free future.

Article 244 of the latest Indonesian Criminal Code (KUHP) prohibits racial and ethnic discrimination. However, its implementation is still subject to debate. This research aims to analyze the hadith perspective on Article 244 of the new Criminal Code regarding racial and ethnic discrimination. This research uses qualitative methods with a text analysis approach. Information is collected from hadith books and other related literature. Information is analyzed using deductive and inductive methods. The research results show that the hadith has a perspective that is in line with Article 244 of the new Criminal Code regarding racial and ethnic discrimination. These hadiths teach that all humans are equal before Allah SWT, and there should be no discrimination based on race or ethnicity. This research recommends that the new interpretation of Article 244 of the Criminal Code considers the hadith perspective. This is important to ensure that the application of this article does not violate the principles of justice and equality.