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Rina Mulyani; Tajul Arifin

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The prohibition of committing injustice (zulm) is a fundamental principle in Islamic teachings that emphasizes justice as the foundation of social life. In various hadiths of the Prophet Muhammad (peace be upon him), injustice is strongly condemned as a violation of both divine rights and human rights. This article aims to discuss in depth the prohibition of zulm and explore its deeper implications in both criminal and civil law. Injustice is not only seen as an individual sin, but also as a breach of social justice and public order. Therefore, the command to avoid zulm, as conveyed in hadiths, goes beyond theological and moral dimensions, extending into concrete and applicable legal principles. Through a normative and juridical approach, this study seeks to demonstrate that the prohibition of injustice can serve as a foundation for developing a fair legal system that upholds individual rights. In the context of criminal law, acts of injustice often manifest as crimes requiring firm punishment to maintain social order. Meanwhile, in civil law, injustice appears in forms such as unlawful acts, breaches of contract, or violations of property rights, which demand compensation or restitution. This reflects the importance of integrating Islamic values in building a civilized and justice-oriented legal system.

Ahmad Muhamad Mustain Nasoha; Ashfiya Nur Atqiya; Ahmad Syahril Alfani; Muhamad Jalaludin; Solahuddin Dueramae

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

This journal defines public policy as actions taken by governmental authorities to address specific social issues and emphasizes citizen participation as a key element in the democratic process. It outlines the importance of community involvement in policymaking to enhance legitimacy, governmental accountability, and the quality of policies. Factors influencing citizen participation include education, socioeconomic status, and access to information. The theoretical framework underscores the significance of active participation for successful community development, particularly highlighting the role of Generation Z in political engagement through digital platforms.Various methods for involving citizens in decision-making—such as public forums, surveys, and online platforms—are discussed, alongside the benefits of integrating technology to promote transparency and inclusivity. To explore this phenomenon in depth, a qualitative research method with an exploratory case study approach is employed. The study involves in-depth interviews with key informants such as public officials, representatives of civil society organizations, and Generation Z citizens who are actively engaged in digital participation. Additionally, participatory observation of public policy forums and documentation of various technology-based participatory initiatives are conducted. Thematic analysis is used to identify patterns, themes, and factors that influence the effectiveness of citizen participation in policymaking. Data validity is ensured through source and method triangulation, as well as member checking with selected respondents.This paper also presents case studies of successful participatory initiatives while addressing challenges such as unequal power dynamics and limited access to information. The recommendations focus on strategies to raise awareness, enhance transparency, encourage inclusivity, and foster a culture of active participation to ensure that policies reflect the diverse needs of society. Overall, meaningful citizen engagement is deemed essential for effective governance and policymaking.

Bella Putri Sakinah

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

In everyday life, the practice of making agreements is often done simply without written form, especially in social interactions and informal economic activities. This raises legal questions about whether agreements made orally have valid legal force. This study aims to understand the legal position of oral agreements from the perspective of Indonesian civil law, especially regarding the requirements for the validity of an agreement based on the provisions of Article 1320 of the Civil Code (KUHPerdata). This study uses a normative juridical method, with an approach to laws and legal doctrine. The results of the study show that even though they are not made in writing, oral agreements are still valid as long as they meet the applicable legal requirements. However, the problem that often arises lies in the difficulty of proof when peace occurs. Therefore, it is important for parties to consider written records as a form of legal protection.  

Ira Kurnia Putri; Misra Misra

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

Globalization is a phenomenon that brings major changes in various aspects of life, including in the field of Islamic education. This article aims to examine the impact of globalization on the Islamic education system, the challenges and opportunities faced, and strategies for strengthening Islamic education in the midst of global currents. The research method used is a literature study with a qualitative approach. The results of the study show that globalization has an ambivalent impact on Islamic education, which on the one hand opens wide access to science and technology, but on the other hand brings serious challenges related to moral decline, consumptive culture, and identity crisis among the younger generation. Strategies that can be implemented include prophetic approaches, reinventing the Islamic education system, and supporting institutional transformation and human resources. This research recommends that Islamic education not only survive the globalization, but also be able to play an active role in shaping civilization rooted in Islamic values.

Mawaddah Mawaddah

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

This study aims to analyze the implementation of sanctions against wealthy customers who delay payments in the perspective of DSN-MUI Fatwa No. 17/DSN-MUI/IX/2000. The study was conducted at PT. BPRS Alwashliyah Gunung Krakatau Medan with a normative and empirical legal approach. The results of the study indicate that the application of sanctions against customers who delay payments is an effort by banks to maintain the smoothness of the financing system. The application of the DSN-MUI fatwa provides a legal basis for Islamic banks in imposing sanctions on wealthy customers who neglect to fulfill their obligations. This fatwa also strengthens the position of banks in the Indonesian civil law system.

Erna Sari; Andreas Rengga; Kristina Reinildis Aek

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.

Widia Ari Susanti; M. Sifa Fauzi Yulianis

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

Muhammad Syahrur is a contemporary Islamic figure who presents innovative products in interpreting legal verses. One of them is the concept of milkul yamin which allows sexual activities outside of marriage. The focus of the discussion of this paper is to find out how the concept of milkul yamin Muhammad Syahrur, the methodology of Syahrur's legal istinbath, the background of Syahrur's life so that he has a very liberal orientation of thought and how when this milkul yamin concept is applied to Indonesian society. This research is categorized as a literature review (Library Research). Namely research by collecting data on the concept of milkul yamin Muhammad Syahrur to then describe and analyze it simultaneously. The results of this study indicate that Muhammad Syahrur never attended an Islamic school during his life, and when he was studying for his undergraduate, postgraduate, and doctoral degrees, the concentration he took was civil engineering, especially in soil mechanics. On that basis, the methodology of legal istinbath used by Syahrur is the theory of limits (hadd al a'la and hadd al adna), thus giving rise to the concept of milkul yamin which allows sexual intercourse without marriage. While when applied to the lives of Indonesian society, it has many weaknesses both from the legal side and from the socio-cultural side of Indonesian society.

Abdullah Husein Al Aziz; Zainudin Hasan; Irfan Raihan Hady Fauzi; Mansah Mansah

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

In the digital era, anti-corruption law enforcement faces new challenges and opportunities. With the development of information technology, corrupt practices are increasingly complex and hidden, committing fraud and embezzlement by utilizing digital space. The use of advanced technologies such as big data analysis, artificial intelligence, and blockchain are some examples of how law enforcement can tackle corruption. In addition, this study investigates various ways in which the government, law enforcement agencies, and civil society can work together to improve transparency and accountability. It is expected to improve anti-corruption efforts by utilizing digital platforms to report and detect suspicious activities. The study found that adapting law enforcement to technological changes is important to uncover and stop corrupt practices in the digital era. In addition, public education is essential to building a stronger anti-corruption culture. To create a transparent government, the role of the media and public participation is very important to increase the accountability of officials for corrupt practices. This study aims to see how public participation and the media monitor corruption and to find methods that can improve such supervision. The methods used include literature research, reports, and policy articles. The results of the study indicate that taking an active part in reporting and monitoring can increase the accountability of public officials.

Wibowo, Imam Mukti; Sahrun

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

Tuberculosis (TB) is one of the oldest infectious diseases that has existed throughout the history of human civilization and remains a major public health problem in the world today. Tuberculosis is caused by Mycobacterium Tuberculosis which can result in TB Pleuritis, which is inflammation of the pleura, both the parietal pleura and the visceral pleura, manifested by accumulation of fluid in the pleural cavity. A 20-year-old man came with complaints of coughing for the past 1 month, white phlegm, shortness of breath felt worse for the past 2 days, fever not too high for the past 1 week accompanied by cold sweats at night. The patient feels that it is difficult to gain weight and tends to lose weight this month. Chest X-ray show left massive pleural effusion. Acid fast baccili sputum was negative. USG Thorax show pleural fluids approximately 1600 cc.  Tuberculosis (TB) can cause TB pleutiritis with symptoms of shortness of breath and sometimes chest pain on the side of the pleural cavity where there is fluid.3 Treatment of TB Pleuritis is the same as the treatment of pulmonary TB in general with the 2RHZE/4RH combination. Optimal fluid evacuation is carried out according to the patient's condition.

Kusnani Sita Handayu; Anita Maharani; Kurnia Endah Riana

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the effect of role stress and job resources on emotional exhaustion, with work-family conflict as a mediating variable among higher education personnel. Employing a quantitative research design with a causality analysis approach, data were collected through a structured questionnaire using a five-point Likert scale. The sample consisted of 200 educational staff at XYZ institution in Bogor Regency, including civil servants, permanent employees, and contract workers. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) technique with SmartPLS 3 software. The findings revealed that role stress has a positive and significant impact on emotional exhaustion, indicating that increased stress from role demands contributes to higher levels of emotional fatigue. Conversely, job resources were found to have no significant direct effect on emotional exhaustion. Furthermore, work-family conflict significantly mediated the relationship between role stress and emotional exhaustion, suggesting that stress from conflicting work and family demands intensifies emotional exhaustion. However, work-family conflict did not mediate the relationship between job resources and emotional exhaustion. These results emphasize the critical need for effective stress management strategies and support systems that can help reduce work-family conflict to maintain the emotional well-being of education personnel. This study contributes to understanding the psychological dynamics in the workplace and provides insight into improving employee resilience and productivity in educational institutions.

Dea Ola Hotma Sari Aritonang; Hendriyaldi Hendriyaldi; Fitri Widiastuti

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study was conducted with the aim of understanding and analyzing the role of bureaucratic leadership and work discipline in improving the performance of employees at the Jambi Province Department of Industry and Trade. This study uses a quantitative method with data collection techniques by distributing questionnaires to 85 respondents who are civil servants at the Industry and Trade Office of Jambi Province, with sampling conducted using the census technique. The data analysis techniques in this study used Multiple Regression Test, t-test, F-test, and Coefficient of Determination (R2) using the IBM SPSS Statistics 25 program. The results of this study indicate that, partially, the variable of bureaucratic leadership has a positive and significant effect on improving employee performance. Partially, work discipline also has a positive and significant influence on employee performance. Collectively or simultaneously, bureaucratic leadership and work discipline have a positive and significant effect on employee performance. The better the bureaucratic leadership and the higher the work discipline of employees, the better the performance of the employees at the Jambi Provincial Department of Industry and Trade.

Ameer Abdulridha AjmiAlali

Jurnal Kendali Teknik dan Sains 2025 International Forum of Researchers and Lecturers

In geotechnical engineering, building robust structures is crucial to ensure the bearing capacity of structures against external forces, so making sure soil strength and unreliable build cost and duration prediction are also very important and preliminary aspects of any construction project. Therefore, in this first-of-its-kind modern examine, the capability of various artificially intelligent (AI)-based models toward reliable forecasting and estimation of preliminary construction expenses, duration, and strength at shear is explored. First, background information about the revolutionary artificial intelligence (AI) technique along with its many distinct models ideal for geotechnical and building engineering problems is presented, The use of AI-based models in the literature for the aforementioned construction and maintenance applications is discussed in a number of current works, together with their benefits, drawbacks, and future directions. Several important input elements that significantly affect the preliminary price of construction, construction time, and soil's shear strength estimation are listed and given through analysis. Finally, some obstacles to employing AI-based models for precise forecasts in these applications are discussed, along with elements influencing the problems with cost overruns. Thus, this work can help civil engineers make effective use of artificial intelligence (AI) to solve difficult and risky tasks. It can also be used to Internet of Things (IoT) environments for self-learning applications like smart architectural health-monitoring systems

Daris Firman Ardiansyah; Purbudi Wahyuni; Sri Dwi Ari Ambarwati

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

This study aims to analyze the effect of work involvement, organizational culture, and cohesiveness on the performance of agricultural extension workers at the Department of Agriculture and Food Security of Yogyakarta Special Region. The approach used is quantitative, the population is 263 civil servant extension workers and the sample is determined as many as 154 respondents. the sampling technique used is proportional random sampling. Data analysis was carried out with the Partial Least Square (PLS) approach using the SmartPLS 4.0 application. The results showed that work involvement and organizational culture had a positive and significant effect on the performance of extension workers. In addition, cohesiveness was shown to partially mediate the effect of work engagement on extension worker performance, which indicates that cooperation and solidarity between teams play an important role in strengthening the impact of individual engagement on performance. Finally, cohesiveness mediates the effect of organizational culture on the performance of agricultural extension workers. This study concludes that improving the performance of agricultural extension workers requires a comprehensive strategy, not only through increasing individual engagement, but also through strengthening the work culture and cohesiveness of a supportive team.  

Korinus Reri

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the relationship between leadership style and the performance of State Civil Apparatus (ASN) in the Waropen Regency Regional Secretariat. Specifically, this study focuses on determining: (1) the strength of the relationship between leadership style and ASN performance, and (2) the level of significance of the relationship between leadership style and ASN performance in the Waropen Regency Regional Secretariat. This study uses an associative or causal research approach to identify the relationship and influence between variables. The study population consists of all ASN in the Waropen Regency Regional Secretariat, totaling 180 people. Sample selection was carried out using the probability sampling method using the cluster sampling technique. Samples were taken from several job groups, namely Regional Secretary Officials, Expert Staff Officials and Assistant Regional Secretaries, sections and subsections, and staff who do not have structural positions. The number of respondents who participated in this study was 60 people. Data collection was carried out through distributing questionnaires and collecting supporting documents. The data used included primary data obtained directly from respondents, as well as secondary data from archives and official documents of related agencies. Data analysis was carried out using correlation analysis techniques to measure the strength of the relationship and significance tests between variables. The results of the study indicate a positive relationship between leadership style and ASN performance, with a correlation coefficient of 0.382, indicating a moderate relationship. Furthermore, a significant positive effect was found with a significance level of 0.003 (<0.05), thus concluding that leadership style significantly contributes to improving ASN performance within the Waropen Regency Regional Secretariat. The implication of this study is the need to strengthen leadership capacity at various levels of office, in order to create a conducive work climate, motivate employees, and encourage optimal performance. These results can be used as a reference for local governments in designing more effective leadership training and development programs.

I Made Angga Legawa; Anak Agung Istri Eka Krisna Yanti

Jurnal Ilmu Hukum Sosial dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

This research examines the legal status of nominee agreements within Indonesia's civil law system and their legal consequences for the parties involved. Amid increasing foreign investment in Indonesia, the phenomenon of nominee agreements has created tension between global economic interests and the principle of nationalism in land ownership. Using normative legal research methods with statutory and conceptual approaches, this research analyzes nominee agreements within the framework of the Indonesian Civil Code and the Basic Agrarian Law. The findings reveal that nominee agreements have no valid legal status as they contradict Articles 21 and 26 paragraph (2) of the Basic Agrarian Law and fail to fulfill the lawful cause requirement under Article 1320 of the Civil Code. Doctrinally, these agreements fall under the category of absolute nullity (void ab initio) as they constitute a form of legal circumvention (fraus legis). The legal consequences for all parties are detrimental, Indonesian citizens acting as nominees potentially face criminal charges and loss of land rights, while foreign citizens as beneficial owners have no legal protection for their investments.

Pipit Pipit; Nuri Kamilatul Pikriyyah; Wafa Jannatul Mawa; Lina Marlina

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.

Hadyan Hindami; Nelvitia Purba

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

The rise of trade in protected wildlife threatens the preservation of biodiversity in Indonesia, especially in the Aceh and North Sumatra regions. This is because punishment does not provide a deterrent effect to the perpetrators and the involvement of officials in its implementation, so that law enforcement against the trade in protected wildlife has not been felt effective in the eyes of the public. In this thesis, the author wants to know the extent of the effectiveness of law enforcement carried out by Forestry Civil Servant Investigators (PPNS) against protected wildlife trade through issues related to law enforcement, obstacles in law enforcement and efforts that have been made to overcome these obstacles. This research was conducted in Section I of the Sumatra Regional Environmental and Forestry Law Enforcement Center. The research method used is a case study with a qualitative approach. Data was collected through interviews with PPNS Forestry and related parties, as well as analysis of documents related to protected wildlife trafficking cases. The results of the study show that the effectiveness of law enforcement by PPNS Forestry has been quite effective, although it is still faced with several obstacles in its implementation. Law enforcement against the trade in protected wildlife starts from preemptive, preventive, repressive and judicial actions. Light punishment, the use of undercover buy techniques, proof of evidence, involvement of officials, facilities and infrastructure, human resources and public awareness are still factors that hinder law enforcement. Therefore, efforts have been made to overcome these obstacles by revising the law, strengthening intelligence networks, adding and increasing human resources, coordinating with related agencies and socializing to the community. The author recommends that socialization be carried out to law enforcement officials regarding the equality of perception in the implementation of Law Number 32 of 2024 and establish close cooperation with the TNI and Polri intelligence networks and make strict rules against officers involved in the trade of protected wildlife.

Fadhilatul Amaliya; Anindya Rahma Fathiya; Dewi Sekar Pembayun; Devina Angelica

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the application of mala in se and mala per se concepts in the counter-terrorism policy in Indonesia, based on Law Number 15 of 2003 in conjunction with Law Number 5 of 2018. Terrorism is categorized as an extraordinary crime that causes serious harm both nationally and internationally. This research employs a literature review and normative legal approach to analyze the application of criminal law norms within the context of human rights protection. The findings show that terrorism, as a mala in se offense, requires a comprehensive legal approach that prioritizes not only national security but also the protection of civil rights. The enforcement of anti-terrorism laws, if applied too broadly and harshly, may violate the principles of due process and substantive justice. Therefore, counter-terrorism efforts must be based on the pro justitia principle, supported by independent oversight and active civil society participation to prevent abuse of power and maintain the integrity of the legal system.

Valensi Aliya Zahira

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Nasab is a fundamental concept in Islam that determines a child's relationship with the father, which then affects guardianship rights, inheritance, and family relationships. The preservation of lineage is one of the main objectives of Maqāṣid sharia because it has significant legal, social, and moral implications. Constitutional Court Decision No. 46/PUU-VIII/2010 recognizes the civil relationship between an extramarital child and his biological father if it can be proven by technology or other valid evidence. This decision is in accordance with the concept of nasab in Islam but is not recorded by the state. This study examines the concept of nasab and civil status of out-of-wedlock children in Constitutional Court Decision No. 46/PUU-VIII/2010 from the Maṣlaḥah perspective. Using a juridical-normative approach and descriptive analysis, this research is based on sources, including court decisions and legislation, as well as secondary literature discussing Maṣlaḥah. The results show that the decision is in line with the concept of Maṣlaḥah in Islam. The suitability of the Constitutional Court's decision with the concept of maslahah is based on the status of the applicant's marriage as religiously valid. Decision No. 46/PUU-VIII/2010 is not appropriate when used as jurisprudence for children born outside a legal marriage or can be called adulterous children.

Deny Panjaitan; Hulman Panjaitan; Paltiada Saragi

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the legal consequences and liability arising from actions taken by the Board of Directors and the Board of Commissioners of a limited liability company (Perseroan Terbatas PT) after their official terms of office have expired. Employing a cross-sectional quantitative survey design, a Likert-scale questionnaire was distributed to 270 respondent comprising corporate managers of publicly listed companies on the Indonesia Stock Exchange (large-, mid-, and small-cap) and corporate law practitioners in Greater Jakarta. Construct validity (KMO = 0.68; Bartlett’s Test p < 0.001) and reliability (Cronbach’s α = 0.78–0.84) confirmed the adequacy of the instrument. Descriptive analysis showed moderate mean scores for legal status of actions (Mean = 3.12) and reappointment mechanisms (Mean = 2.75). Pearson’s correlation revealed a significant positive relationship between “ultra vires” actions and civil liability risk (r = 0.582; p < 0.001) as well as criminal liability risk (r = 0.314; p < 0.001), whereas reappointment via the General Meeting of Shareholders (RUPS) correlated negatively with civil (r = –0.423; p < 0.001) and criminal (r = –0.287; p < 0.001) risks. Multiple linear regression reinforced these findings (R² = 0.52 for civil risk; R² = 0.31 for criminal risk). ANOVA indicated that small-cap firms faced the highest civil risk and that practitioners with over ten years of experience reported the lowest concern for criminal risk. These results underscore the need for proactive RUPS scheduling, multi-layered authorization systems, and strengthened compliance functions to mitigate ultra vires risks and reinforce good corporate governance.