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The transaction of buying and selling currencies is made in the form of transactions whose legal status in the view of Islamic teachings differs from one form to another. Buying and selling foreign currency in Islam the name is Al Sharf which is a sale of currency, where money is used as the object of exchange. Based on the above background, it can be formulated into several problem formulations (1) how the practice of money changer in PT. Hamdalah Kab. Jember? (2) how the review of sharia economic law against the practice of money changer in PT. Hamdalah Kab. Jember. The method used in this research is a qualitative study that uses descriptive analysis. The type of data used in this study is qualitative data. Data collection techniques used are through interviews and literature study. Based on the results of the research concluded that the practice of buying and selling money changer transactions in PT. Hamdalah Kab. Jember that uses the system of giving advances there is a mismatch. This is not in accordance with the provisions of the existing theory that in the sale and purchase of money changer does not need any down payment, but even if the practice in the field contrary to the theory does not necessarily punished harom, but this contract can be directed to the sale and purchase of salam contract. While giving a period of time in money changer transactions may be done if it becomes an unavoidable need (lil hajah) urfnya about 2-7 days.   Keywords: Sharia Economic Law, Money Changer, Al Sharf and Foreign Currency Sale and Purchase.

One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.    

The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

With the increasing development of technology the more variety of books circulating on the internet. As is the recommendation system on online book sites that provide books relevantly and as needed with one's preferences. One alternative is GoodReads, a social networking site that specializes in cataloging books and users can share reading book recommendations with each other by rating, reviewing, and commenting. As a large book recommendation site, it has a lot of data that can be processed by applying machine learning methods, but still not known as the most accurate model. By using the right model, we can provide more accurate recommendations. Therefore, this study will analyze the data obtained from the www.kaggle.com namely the goodreads-books dataset. This study proposed a data mining classification model to get the best model in recommending books on GoodReads. The algorithms used are Decision Tree, K-Nearest Neighbor, Naïve Bayes, Random Forest, and Support Vector Classifier, then for model evaluation using accuracy, precision, recall, f1-score, confusion matrix, AUC, and Mean Error Absolute. The test results of several classification algorithms found that Decision Tree has the highest accuracy among the methods presented by 99.95%, precision by 100%, recall by 96%, f1-score of 98% with MAE of 0.05 and AUC of 99.96%. This is proof that decision tree algorithms can be used as book recommendations based on book categories on GoodReads.

Marriage is a contract that contains the prohibition of something that was strictly forbidden before. This is a relationship between the opposite sex. Thus, sufficient understanding is needed regarding the conditions and pillars that must be fulfilled so that the marriage is carried out in accordance with religious provisions. In Indonesia, the family system—the implementation of which determines whether or not to marry—varies. From here the author is interested in studying mahram relationships that have been determined by religion. The aim of this research is to describe and classify who can marry and who cannot, based on the interpretation of the holy Koran. This research is library research, which is descriptive qualitative in nature by conducting a literature review related to the themes presented. The data is then analyzed and produces conclusions. The results of the research show that the family relationships implemented are in accordance with the provisions provided by the Shari'a. It is not permissible to marry only if it is customary and does not touch halal and haram within a religious framework, so that existing marriages are valid because they fulfill the requirements and are in harmony with each other religiously.  

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group. 

This article aims to describe the review of Islamic law on the obligations of a father who abandoned the maintenance of the child in the decision of the Supreme Court number 608/K/AG/2003 and describing a living madliyah children after divorce based on the protection of children's rights in Law Number 23 Year 2002 on the Protection of Children. This research is included in the type of normative legal research, using a statutory approach and a conceptual approach. The processing of legal materials in normative legal research is by means of literature studies which are described and then linked between one legal material and other legal materials, especially the relationship between the elements covered in the research problem. So it is presented in a systematic writing form to answer the problems that have been formulated in this research. The result showed that the duty of a father to meet child support does not become payable if the elapsed time, but it could be due to maintenance if there is a decision of the judge. This imposition on the grounds that the father in condition to be able to work deliberately remiss. Supreme Court Decision No. 608/K/AG/2003 does not conflict with Islamic law. Every parent has an obligation to be responsible for nurturing, nurture, educate, and protect children. Deliberateness of a father neglects the obligation to provide maintenance, so that children can not get their rights and suffer a loss, then it can be described as acts of negligence as regulated in Law Number 23 of 2002 on the Protection of Children

Zakat is the third pillar of Islam that must be performed by Muslims worldwide. It is an obligation that all Muslims fulfill by giving basic foods and other wealth. In return, some of the underprivileged and deserving groups enjoy donations from fellow Muslims. Zakat is not receiving certain assets prescribed by religion. Rather, Zakat is donated in the form of benefits that may be categorized as things that are quite needed. Such as the donation of clean water after reviewing the amount of water that is not suitable for consumption and use. Another example is the benefit of sanitation that has efforts to reduce the symptoms of infectious and dangerous diseases. The formulation of the problem in this study is how the form of sanitation zakat and how the view of Islamic law on sanitation zakat. The data analysis method used in this research is descriptive qualitative method. In this study there are two things that will be analyzed, namely sanitation zakat and sanitation zakat in the view of Islam. Observation or observation is a data collection activity used to collect data in research through the five senses or can be interpreted as observation in systematic recording of symptoms that appear on the object of research. Sanitation in principle is a deliberate behavior in the culture of clean living with the intention of preventing humans from direct contact with dirt and other hazardous waste materials, with the hope that this effort will maintain and improve human health. Waste materials can cause health problems. These include human or animal feces, solid waste materials, domestic waste water (laundry, urine, bathing or laundry waste materials), industrial waste materials and agricultural waste materials.

Medical aesthetic tourismberkembang pesat beberapa tahun terakhir. Kajian terhadap perlindungan hukumnya perlu diperdalam agar tren ini dapat memberikan rasa aman bagi pelakunya. Tujuan artikel ini untuk mengkaji dan menganalisis Perlindungan Hukum medical aesthetic tourism. Jenis penelitian ini termasuk penelitian doktrinal yang mengacu pada sumber data primer, sekunder dan tersier, dengan teknis analisis data interaktif. Hasil kajian menunjukkan perlindungan hukum medical aesthetic tourism terkait pada standarisasi pelayanan medik, standar keamanan produk, asuransi, litigasi risiko medik selama tindakan dan perawatan.  Perlindungan hukum ini dikaji dengan perspektif Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, serta hukum internasional yang terkait.Ulasan literatur naratif ini berfokus pada masalah perlindungan hukum wisatawan yang mendapatkan perawatan medical aesthetic tourism di luar negeriKata Kunci : Perlindungan Hukum, Medical Aesthetic, TourismABSTRACTMedical Aesthetic Tourism shows significant growth in recent years. A study on its law protection should be conducted more in-depth to enable this trend to give the feeling of secure to its actors. This article aimed to study and to analyze Law Protection of Medical Aesthetic Tourism. This study was a doctrinal research referring to primary, secondary and tertiary data sources, with interactive technique of analyzing data.  The result showed the Law Protection of Medical Aesthetic Tourism related to medical service standardization, product security standard, insurance, medical risk litigation during action and treatment. This law protection is studied from the perspective of Pancasila and Republic of Indonesia’s 1945 Constitution, and related international law. This narrative literature review focused on the problem of law protection for the tourists getting Medical Aesthetic Tourism treatment abroad.

Lending often occurs in a loan agreement (credit), which is a State party to the debtor's inability to pay an obligation that has been mutually agreed by the lender so that losses on the part of creditors as occur at the KSP Artha True Semarang. As for the purpose of this research is to know and understand what factors being the cause of the occurrence of loans (bad credit) as well as settling the loan (bad credit) happens on the KSP Artha True Semarang. The methods used in the writing of this is empirical method that uses an approach from the aspect arising in field, which has the nature of a real legal who live in thecommunity. Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha padaKoperasi Semarang Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha on Cooperative Semarang From this research can generate external factors which are the cause of loan (kerdit jam) is the debtor experienced barriers/difficulties in economic needs due to an accident causing late payment in pay off in installments. While the internal factor is the weak information and oversight in causing the credit turnaround supervision be not maximum. And the efforts made in the settlement of bad debts in the KSP Artha Semarang is True through the settlement outside the Court/non litigation and settlement in court, as well as save existing assets.

In Indonesia, there has been no unification or no entity which regulates adoption. Fostering or adoption is still causing problems for communities and governments. Not only in terms of the appointment, but also the problem of the division of property of the adoptive parents. Based on this, the authors raised the title "Judicial Review was borrowed against Children Raise In The Compilation of Islamic Law (Case Study sues Inheritance Case Number: 029 / Pdt.G / 2014 / PTA.Smg)".The formulation of the problem of legal writing this study is (1) How was borrowed Against Judicial Review Adopted In KHI (Compilation of Islamic Law)? (2) How does the provision of the foster child is based on was borrowed from the estate of her adoptive parents in the case of contested inheritance case Number : 029 / Pdt.G/ 2014 / PTA.Smg? This study uses normative juridical approach to the specification of descriptive analytical research, the research aims to describe the legal review inheritance rights of adopted children according to Islamic Law Compilation (Case Study sues Inheritance Case Number: 029 / Pdt.G / 2014 / PTA.Smg). Besides, in this study, the authors used secondary data consisting of secondary law and primary legal materials. How to collect data through library research. Library method is done by examining the primary legal materials, and secondary on granting was borrowed against adopted children. Research results obtained are based on a review of juridical was borrowed against the adopted child in Compilation of Islamic Law, a foster child who did not inherit from his adoptive parents can get the name of administration, where the provision of children's lift can be done through was borrowed, as stated in Article 209 KHI , Giving the foster child is based on was borrowed from the estate of her adoptive parents in the case of contested inheritance case Number: 029 / Pdt.G / 2014 / PTA.Smg namely, the adopted child can receive inheritance from her adoptive parents or heir through "was borrowed" a maximum the amount of 1/3 (one third) part of the overall property adoptive parents as article 209 Compilation of Islamic Law in Indonesia, with the proviso is not an heir and has not received agrant.

The occurrence of crime is caused by several factors, namely criminal biology, criminal psychology, and criminal sociology. Even though there are many factors related to an offender committing an act of sexual abuse based on that basis, I took a research entitled: "Criminological review of the causes of people committing an act of sexual immorality (Study of the Demak State Decision No.115.Pid.Sus / PN / Dmk August 10, 2016) ". Formulated as follows what factors cause people to commit criminal acts of sexual abuse? And what about the criminology review of the perpetrators of obscene criminal acts in the Demak District Court for the study of obscene decisions based on the decision of the Demak District Court No.115.Pid.Sus / 2016 / PN / Dmk 10 August 2016 ?. A type of sociological juridical study, the specifications of this study are analytical descriptive. Descriptive qualitative analysis data with the aim of describing the exact characteristics, state of symptoms of a particular individual or group can be concluded later stages. Based on the research results obtained: the conclusion of biological factors, psychological factors, sociocultural factors. Criminal psychology factors on the condition of the perpetrators can be seen from the way they do, sociocultural factors seen from the economic conditions, changes in the social status of rural communities to the city. Crimes related to criminal psychology, criminal biology, sociocultural: 46 year old convict R as a criminal biologist who committed crimes such as sexual abuse, convicted R male sex. Biologically criminal acts of sexual abuse committed by men rather than women, convict R has a normal mental state that psychologically has the ability to be responsible for the crimes committed.   Keywords: Criminology, Causes of Crimes, Crimes for obscenity.  

Proses kriptografi masih sering dikombinasikan dengan steganografi dalam mekanisme pengamanan data dan penyembunyian data. Pengamanan data ini tidak hanya dilakukan pada data yang bersifat berhenti dan tersimpan pada komputer. Perkembangan teknologi komunikasi dalam jaringan memberikan revolusi dalam mengamankan data berjalan melalui saluran transmisi. Dalam paper ini dilakukan sebuah systematic literatu rereview (SLR) yang membahas perkembangan teknik steganografi data berjalan serta memberikan gambaran pengembangan penelitian untuk meningkatkan kekuatan proses pengamanan data.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

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

Abstract : The increasing number of judicial review cases on acts/ordinances demanded by the public to the Court of Constitution has indicated an unsatisfactory  attitude concerning the contents of the acts/ordinances as they are in conflict with their rights. Several decision of the Court of Constitution accepted the judicial review claimed by the public  by abrogating article(s) or part of the act/ordinance could be seen as a category of the Court of Constitution’s authority to protect human rights. Nevertheless, in practice such a decision of the Court of Constitution cannot be implemented at once since law itself is a system.   Key words : Court of Constitution. Human rights.

This article discuss research progress and future opportunities for modeling consumer choice on the Internet using clickstream data and also to compare the nature of Internet choice (as captured by clickstream data) with supermarket choice (as captured by UPC scanner panel data). Though the application of choice models to clickstream data is relatively new, and review existing early work and provide a two-by-two categorization of the applications studied to date (delineating search versus purchase on the one hand and within-site versus across-site choices on the other). The article discusses additional opportunities afforded by clickstream information, including personalization, data mining, automation, and customer valuation and also offers directions for further research in these areas. Notwithstanding the numerous challenges associated with clickstream data research.