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This research aims to find out how marriage in Sasak customs and its economic impact in the perspective of Islamic and positive law. Perspective of Islamic and positive law. In this case, each tribe has differences in the implementation of the traditional marriage procession, due to the influence of the culture that exists in certain communities, such as the traditional marriage of Lombok. Culture that exists in certain communities, such as traditional marriages in Lombok, this is commonly known as merarik. The type of research used qualitative research with a case study research approach. As for data sources used from primary and secondary data. And for data collection techniques used interviews, observation and documentation. The results showed that: 1) the Sasak tribe's marriage research begins with with escape, selabar, bait wali, akad, perebak pucuk, begawe, metok doe, nyongkolan or rapah, and ends with bales ones naen. Where is the marriage marriage is valid according to Islamic law and state law, but in the process of abduction and process and nyongkolan is not in accordance with the procedures of marriage in Islam. Islam. 2) This traditional Sasak marriage has a significant economic impact. In terms of its economy. This traditional Sasak marriage has a positive impact and a negative impact on the economy. Negative impact on its economy. Where the positive impact can be felt by other communities in order to increase the UMKM of the surrounding community. And the impact The negative impact can be felt by the groom.

The development of financing practices with fiduciary guarantees in Indonesia often raises legal issues, especially regarding the unilateral withdrawal of credit objects by creditors against defaulting debtors. This action is often carried out without the consent of the debtor or a court decision, thus potentially violating the principles of justice and the principle of due process of law. This research aims to analyze the form of legal protection for debtors in a fiduciary financing agreement. The type of research used is normative juridical with an approach to legislation and court decisions. The results showed that the act of unilateral withdrawal can be categorized as a civil and criminal tort. Therefore, regulatory reform, increased legal literacy, and a fair and humanist dispute resolution mechanism are needed. It is recommended that fiduciary execution be carried out in accordance with legal procedures to protect the debtor's constitutional rights and ensure fairness in contractual relationships.

This study examines the translation techniques in Indonesian subtitles of Interstellar (2014), applying Vinay and Darbelnet's framework. Through a qualitative descriptive analysis of 1,903 English-Indonesian subtitle pairs from Google TV, the research identifies the distribution patterns of seven translation procedures: borrowing, calque, literal translation, transposition, modulation, equivalence, and adaptation. Results indicate literal translation dominates with 636 instances (33.42%), followed by modulation (489 cases, 25.70%) and transposition (362 cases, 19.02%). Borrowing accounts for 247 cases (12.98%), while equivalence, adaptation, and calque represent 3.57%, 2.84%, and 2.47%, respectively. The nearly balanced use of direct techniques (48.87%) and oblique techniques (51.13%) demonstrates strategic approaches in professional translation. The predominance of literal translation suggests structural compatibility between English and Indonesian, while significant modulation and transposition usage reveal necessary adaptations for cultural and linguistic differences. Technical terminology often favors borrowing, and cultural references require adaptation. This research provides empirical evidence for professional audiovisual translation practices.

This study examines the working mechanisms of various global satellite navigation systems, such as GPS, GLONASS, Galileo, and BeiDou, as well as their integration potential across multiple sectors. The research uses a qualitative descriptive approach through literature review of relevant scientific sources. All satellite navigation systems operate based on the principle of triangulation using radio signals from satellites equipped with high-precision atomic clocks. The procedure includes satellite deployment, signal transmission, distance measurement, and position calculation by receiver devices.The results show that although each system has distinct technical characteristics and strategic orientations, integration between systems—through GNSS, SBAS, radar, and Earth observation technologies—can enhance the accuracy, reliability, and coverage of global navigation services. These systems offer wide-ranging benefits in areas such as transportation navigation, fleet tracking, disaster mitigation, environmental conservation, and military applications. This research emphasizes the importance of understanding the procedures and integration of satellite navigation systems to support cross-sector operational efficiency and strengthen technological resilience in the face of global challenges.

Interpretation of debt-to-equity swap provisions for goods purchase transactions as stipulated in the Financial Services Authority Regulation (POJK) Number 14/POJK.04/2019 concerning Affiliated Transactions and Conflicts of Interest in Certain Transactions. The principle of openness and fairness in transactions between affiliated parties, including in the context of debt-to-equity swaps. However, this provision does not explicitly regulate the conversion of debt arising from goods purchase transactions, thus creating room for legal interpretation regarding whether business debt from operational activities can be converted into equity participation through the issuance of new shares. This study aims to analyze the implementation of debt-to-equity conversion as a financial restructuring strategy, with a focus on legal certainty and protection of public shareholders based on POJK 14/2019. The study uses a normative legal approach with the method of statutory regulations and case studies on PT SLJ Global Tbk. The results of the study indicate that PT SLJ Global Tbk has complied with the formal procedures of POJK 14/2019, including information disclosure, GMS approval, and unaffiliated creditor criteria. However, the conversion of business debt creates legal ambiguity due to the lack of clarity as to whether the debt meets the definition of “loan” in POJK 14/2019. In addition, the dilution of public shares by 34.32% without adequate protection mechanisms indicates a lack of legal certainty. The study recommends normative interpretation and strengthening of regulations to ensure fairness and legal certainty in the practice of debt conversion. Keywords: ; ; ; ; 

The SEBLAK program (Birth Certificate, Birth Registration, and Family Card) initiated by RS dr. Mohammad Zyn represents an innovation in digital-based civil registration services, aimed at improving efficiency, effectiveness, and transparency in public services related to population administration. This innovation integrates the processes of data collection, verification, and the issuance of administrative documents automatically through a digital system directly connected to the Department of Population and Civil Registration (Disdukcapil). Consequently, procedures for obtaining documents such as birth certificates and family cards can be carried out more quickly, easily, and without bureaucratic obstacles, while also providing more accurate and reliable data. The overall success of this program is supported by several key factors, including adequate technological infrastructure, continuous training for officers and the community, and effective socialization through various media and community forums. A qualitative approach was used to evaluate the implementation process and its impact on the community and hospital staff. Data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman (1994) model. The results indicate that the implementation of this digital system can significantly reduce the time and costs associated with document processing, improve data accuracy, and strengthen public trust in government services. Beyond operational aspects, the SEBLAK program also positively impacts increasing access to administrative services for communities in remote and hard-to-reach areas. This aligns with the goal of expanding digital services inclusively and reinforcing the role of hospitals as the initial point and center for civil registration services while enhancing community participation in fulfilling their administrative rights. However, challenges remain, including technical infrastructure limitations, a lack of sufficient training for human resources, and the need to improve data security capacity. Therefore, continuous capacity building for human resources and infrastructure development are crucial to ensure the sustainability and success of this program, which can serve as a model for innovative public services that other institutions in Indonesia can adopt.    

Knee stiffness is one of the most common complications experienced by patients with tibial fractures. It can weaken and limit accessory joint movement, inhibit muscle activation, impair gait pattern, and reduce the overall physiological range of motion. Surgical procedures may also affect functional capacity and decrease quality of life due to limitations in the patient's activities of daily living (ADL).This case report aims to explore the management and effectiveness of physiotherapy interventions in a case of knee stiffness. A single-subject research design was used to observe a patient, Mr. JP, aged 53 years, who complained of stiffness, pain, and muscle weakness in the left knee (genu sinistra) following trauma. The study was conducted in February 2025. Physiotherapy sessions were carried out every three days, for a total of four sessions. Interventions included Infrared therapy, Transcutaneous Electrical Nerve Stimulation (TENS), and exercise therapy in the form of passive forced exercises, hold-relax techniques, and active resisted exercises.Progress was observed from session T1 to T4, assessed through various parameters: pain levels measured by the Numerical Rating Scale (NRS), muscle strength evaluated using Manual Muscle Testing (MMT), range of motion (ROM) assessed with a goniometer, and functional ability measured using the International Knee Documentation Committee (IKDC) questionnaire. The physiotherapy intervention using Infrared, TENS, and therapeutic exercises (passive forced, hold-relax, and active resisted) showed improvements in reducing pain, increasing muscle strength, enhancing joint ROM, and improving ADL performance in a patient with post-tibial fracture knee stiffness.

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

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

Digitalization of transaction documents is a process of transferring transaction document media using a scanner. Digitalization of transaction documents is one of the supports for the efficiency of petty cash vouching procedures that have been implemented from 2025. The purpose of this research is to evaluate that implementation of transaction document digitization and assess the extent to which digitization is able to support the effectiveness of the petty cash vouching process. This research uses a descriptive qualitative method to obtain in-depth information about how the implementation of the digitization of petty cash transaction evidence. Interviews were conducted with 3 FAT (Finance, Accounting, Tax) staff. human resources, funds, machine tools, work methods, and document conditions are factors that support the implementation of digitization of transaction documents. In addition, in its implementation, there are still some obstacles that occur such as the absence of fixed procedures in digitizing proof of transactions, lack of human resources for the implementation of digitizing transaction documents, dependence on scanner devices, and systems that have not been integrated.

This study aims to describe the implementation of Shielded Metal Arc Welding (SMAW) techniques in practical training conducted by cadets of the Teknika Study Program at AMN Cilacap. The method employed is descriptive quantitative using a Likert-scale questionnaire (1–5). The research sample consisted of 40 second-semester cadets selected through purposive sampling. The questionnaire was structured based on four aspects: theoretical understanding, practical skills, compliance with safety procedures, and perceived obstacles. The results show that theoretical understanding was at a high level (average score of 4.1; 87.5%), practical skills were categorized as adequate (75%), and compliance with safety procedures was very high (90%). However, obstacles were still significantly perceived, with an average score of 2.88 and only 27.5% of respondents giving positive responses. The main obstacles faced by cadets included limited welding equipment, insufficient training in specific welding positions, and inadequate practice time. This study recommends improvements in practical facilities, diversification of training in various welding positions, and more effective management of practice schedules to support optimal learning outcomes.

Pulmonary contusion is a common complication of blunt chest trauma that leads to parenchymal damage, edema, and bleeding, resulting in impaired respiratory function. Thoracotomy procedures to manage rib fractures are often accompanied by complaints of chest pain and dyspnea. This study aimed to evaluate the effect of physiotherapy interventions, specifically breathing exercises and early mobilization, in reducing pain and shortness of breath in a patient diagnosed with pulmonary contusion post-thoracotomy. A case report method was employed with six sessions of breathing exercises and assisted active mobilization over a seven-day period. Assessment was conducted using pain scores, Borg dyspnea scale, and thoracic expansion measurements. Results indicated a reduction in pain and dyspnea scores as well as improved thoracic expansion in the fracture area. Physiotherapy interventions were shown to be effective in promoting respiratory recovery and reducing postoperative complications.

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.

This research was conducted to determine the quality of e-identity card (e-KTP) making services provided by UPTD Administrative Services Subdistrict Government Baki Regency, which is measured through several indicators of service quality, namely: direct evidence, reliability, responsiveness, assurance, empathy, and communication. In addition, this research was also conducted to determine the constraining factors of the quality of e-KTP services which can be seen from the facilities and infrastructure, service procedures, and the ability of employees. This study uses a qualitative descriptive approach with data collection obtained from observations and interviews. The results of this study indicate that the quality of service for making e-KTP in UPTD Baki Subdistrict has been maximized which can be seen from the guarantee of definite completion, adequate facilities and infrastructure, good attention and response from employees, high employee responsiveness and being able to provide reliable information. Researchers suggest that the UPTD Baki Subdistrict further improve the performance of its employees by conducting training for employees, adding facilities and infrastructure and also clarifying information about service procedures.

This research investigates the implementation of stock opname procedures in the General Affair warehouse at PT Bernofarm Pharmaceutical Company, a major pharmaceutical manufacturer. The study responds to the problem of discrepancies in inventory data, which can disrupt operations due to inaccurate recording or delays in documentation. The objective is to analyze the effectiveness and structure of stock opname procedures in controlling non-productive inventory. A qualitative descriptive method was employed, utilizing observation and interviews with Accounting and General Affair warehouse staff to collect primary data. The findings reveal that stock opname at PT Bernofarm is conducted periodically through coordinated stages: scheduling, preparation of inventory data, physical inspection, data reconciliation, reporting, and inventory adjustment. The procedures are carried out collaboratively between the Accounting and General Affair divisions, with clearly defined responsibilities and documentation such as stock cards, credit memos, and goods receipts. Despite a difference in theoretical and practical implementation—where inventory recording is managed by warehouse staff rather than accounting—the presence of functional segregation and supervisory checks ensures effective internal control. The study concludes that a structured and consistent stock opname process improves data accuracy, minimizes discrepancies, and enhances accountability. This research is limited to non-productive inventory in a single company division, and further studies are suggested to explore digital solutions or comparative analyses across industries.

Operational efficiency and product quality are crucial for enhancing the competitiveness of MSMEs in the era of globalization and digital transformation. This study explores the application of Six Sigma to reduce product defects at MSME X, a footwear manufacturer in Bandung. Using a quantitative approach with interviews, documentation, and observation, the research applied the DMAIC (Define, Measure, Analyze, Improve, Control) framework to identify and address quality issues. Key defects included joint cracks, under-fill, and press marks. Analysis using Pareto charts and cause-and-effect diagrams revealed root causes such as inadequate operator training, inconsistent raw materials, and irregular machine maintenance. To address these, the company implemented retraining programs, improved standard operating procedures, and adopted digital monitoring systems. As a result, the defect rate was reduced by 40%, and the sigma level improved from 3.9 to 4.45. The study confirms that Six Sigma can significantly enhance both product quality and operational performance. These findings offer valuable insights for other MSMEs aiming to adopt structured quality improvement methods to remain competitive in the global market.

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

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

Emergency complaint services are a critical component of public service delivery, requiring speed, coordination, and integration across multiple agencies. The Surabaya City Government developed Command Center 112 as an innovative public service initiative to respond to emergency incidents quickly and in a coordinated manner. This study aims to analyze the implementation of Collaborative Governance in the management of the Command Center 112 service in Surabaya, using the model by Ansell and Gash, which includes four key indicators: starting conditions, institutional design, facilitative leadership, and the collaborative process. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation. The findings reveal that collaboration among government agencies, volunteers, and the community has been built functionally and adaptively through regulatory support, standard operating procedures (SOPs), and open communication among stakeholders. However, challenges remain in the form of public perceptions regarding service response quality, which has not been uniformly experienced. These results highlight the importance of strengthening public communication and increasing community involvement in service evaluation. Overall, Command Center 112 in Surabaya serves as a successful example of Collaborative Governance implementation in urban emergency complaint services.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.