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The Industrial Revolution 4.0 encourages everyone to do routines quickly, easily, and efficiently, activity carried out online that only uses gadgets and networks that may be done anywhere. One example of the application of the industrial revolution 4.0 is the emergence of e-commerce which is also accompanied by the emergence of a term called Marketplace. Marketplace is a market where sellers and buyers meet which there are many products and various kinds of stores, only done online and online. Only with gadgets, ordered goods have been received and delivered by shipping services (expeditions). But with this, it does not rule out the possibility that unpleasant things do not happen such as damage or even loss of ordered goods. With this, this study aims to determine the form of legal protection and legal remedies provided to overcome these problems. This research uses normative research methods through principles, legal rules, etc    

Whereas the legal regulation governing the Criminal Sanctions for Money Laundering of Narcotics Crimes is Article 2 of Law Number 8 of 2010 Concerning the Prevention and Eradication of Money Laundering Crimes paragraph (1) point 3 concerning Narcotics. The implementation of the implementation of the Criminal Sanctions for Money Laundering from Narcotics Crime is still overlapping and separate or simultaneous. This occurs both at the placement stage, the distribution stage, and the collection stage, so that handling becomes increasingly difficult and requires systematic and continuous capacity building. Factors constraining Criminal Sanctions for Money Laundering from Narcotics Crime are the Globalization Factor, the Rapid Technological Advancement Factor, the Very Strict Bank Confidential Provisions Factor of the Country Concerned. Therefore, stricter legal arrangements are needed in enforcing criminal sanctions for money laundering of the proceeds of narcotics crimes and should pay more attention to the principles of simple, fast and low-cost criminal procedural law so that the next stage of the judicial process can be carried out immediately.  

Restorative justice or better known as restorative justice in the development of schools of law and punishment in human civilization, where the state returns the ius ponale and ius poniendi mandates to the community within the framework of healing, recovery and recovery. Restorative justice is a concept of thinking that responds to the development of the criminal justice system by focusing on the need to involve actors, communities and victims as a social recovery step in social relations. The principle of restorative justice is one of the principles of law enforcement in resolving cases which can be used as an instrument of recovery and has been implemented by the supreme court in the form of policy implementation (Supreme Court Regulations and Supreme Court Circulars). Restorative justice is considered a model of modern punishment that is more humane than the retributive justice used in the current justice system. One of the applications of this is the termination of the prosecution process by the prosecutor.

Audit judgment is the auditor's personal judgment or opinion in responding to information that influences decisions that affect audit evidence documents and the  auditor's  opinion  on  the  financial  statements  of  an  entity.  As  a  cognitive process,  audit  judgment  is  a  decision-making  behavior.  Accountants  are  often faced with decisions that  are not in accordance  with generally accepted  ethical standards  or  accounting  principles.  This  research  aims  to  find  out  and  analyze how   much   influence   task   complexity   (X1),   independence   (X2)   and   auditor knowledge (X3) have on audit judgment (Y) at the BPKP office of West Sumatra Province. analysis technique used multiple linear regression. based on research (X1), (X2) has no effect while (X3) has an effect on audit judgment.

The existence regulations is crucial and important in Indonesia as a legal state that adheres to the civil law ,where in this system the highest position is a constitution. Pancasila and the 1945 NRI Law are fundamental guidelines in making laws and regulations.The principle is the basic guideline that must be fulfilled so that later the legal product results, namely the laws and regulations that are produced are good, ideal, and worthy of enactment. President Joko Widodo working with the DPR as legislature-forming institution to make a law in a different way, namely by repealing and/or amending several provisions of the law at once using the omnibus law method. There is a legal issue where in forming a law one must comply with the principles of forming statutory regulations, both formal and material principles. In this research, we will discuss how to fulfill formal and material principles in the formation of laws in Indonesia using the omnibus law method?. The results of the discussion in this writing are that the fulfillment of the formal and material principles of the law adopting the omnibus law method must be based on the principles stipulated in Article 5 of Law 13 of 2022.

In order to ensure the strength and existence of political parties in parliament, political parties have authority over their cadres who become people's representatives. One of the authorities of political parties over people's representatives is the Time Shift (PAW), which is used by political parties against members of the People's Legislative Assembly who come from political parties. As a result, political parties have the authority to dismiss political cadres who are found to have violated party rules or the constitution. This study will look at how problematic the Inter-Time Change of DPRD members in Paniai Regency is under Law Number 17 of 2014. The research method employed is normative research, which is defined as research based on theoretical studies, principles, or other existing written legal regulations that will then be examined from various perspectives such as theory, history, philosophy, comparison, structure and composition, scope and material, consistency, general explanations, and chapter by chapter. The Prosperous Justice Party faction encountered difficulties in implementing the AMOS KEGIBUI MUYAPA Inter-Time Alternation mechanism in the Paniai Regency DPRD. AMOS KEGIBUI MUYAPA's problems and delays are contrary to statutory regulations; therefore, Time Shift (PAW) must be carried out in order to increase the strength and existence of the Prosperous Justice Party and the opposition in parliament in order to build political strength in the face of the 2024 general election.

Human rights protect individuals, groups, or property. The nation or state officials as part of the country have an international obligation to protect the community and their property, where international human rights standards are established and developed in various international forums. This study aims to provide a critical review of the Convention related to Human Rights which guarantees the right of everyone to be treated equally before the law regardless of race, color, origin, and ethnicity, which also forms the Committee on the Elimination of Racial Discrimination to supervise its implementation. This qualitative research used a descriptive approach to collect data systematically, factually, and quickly in accordance with the description when conducting research. The results of this study showed that the principles of human rights guide law enforcement in prosecuting criminals. These principles emphasize the importance of supervision (including clarity in the chain of command) of law enforcement agencies. These principles also explain in detail the guarantee of the right to life fulfillment.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.

The increasing development of Ciater hot spring tourism in Subang Regency has encouraged the management to build resort hotel facilities. The design of this project refers to ecotourism principles. The design area is 47,000 m 2 consisting of 23 villa units, supporting facilities and recreational facilities. This project was designed by raising three main issues, namely environmental issues, privacy, and atmosphere. These three issues are then elaborated into the main concept, namely Tranquil Coexistence of Nature and Architecture which means harmony between architecture and its environment. The beautiful scenery of the mountains of West Java and the sloping contours of the land are a reference for laying out the mass composition and zoning on the site. The arrangement of masses in the eco-resort area is made natural by avoiding angles and symmetrical geometries. The concept of an open mass and roof form adapted from Sundanese architecture is a reference for spatial planning and building masses in villa facilities and public facilities using local materials. As an effort to reduce degradation of environmental quality in Ciater, the design of the site utility was made using a water sensitive landscape design approach in which the water element will be recycled and reused on the site. The results of this eco-resort design are expected to be able to contribute to environmental preservation, increase the tourism potential of Ciater hot springs, and increase the welfare of the surrounding community in line with the increasing number of visitors who come.

Complete Systematic Land Registration (PTSL) is a Land Registration activity for the first time which is carried out simultaneously for all Land Registration objects throughout the territory of the Republic of Indonesia in one village/kelurahan area. The purpose of this study was to determine the implementation of the Complete Systematic Land Registration (PTSL) program in Sukorejo, Tunjungan District and to find out the factors that became obstacles in the implementation of the Complete Systematic Land Registration (PTSL) program. The method in this research is a juridical method. The normative juridical method is based on the main legal materials to conduct research on relevant theories, concepts, legal principles and laws and regulations. The specification in this research is descriptive analysis. Sources of data used in this study are primary data and secondary data. The results of this study The implementation of the Complete Systematic Land Registration (PTSL) program has been going well in terms of standards and targets. PTSL officers have followed the instructions in accordance with Standard Operating Procedures (SOP) and have been understood by the parties involved in the implementation of the Complete Systematic Land Registration (PTSL) program in Tunjungan District, Blora Regency. Factors that become obstacles in the implementation of the Complete Systematic Land Registration (PTSL) program at the Blora District Land Office are internal factors.

Land is fixed, does not change, so that land has a promising investment value for most people, this is due to the tendency for the price or selling value of land to continue to increase. The need for housing for the community has increased the sale and purchase of land, the process of legality in land certification has become crucial and needs to be understood carefully. Actualization of community service through outreach regarding land law in Ngadirgo Village, Mijen District, Semarang City has the aim of increasing knowledge of understanding and knowing the importance of land registration and increasing knowledge of understanding and knowing the benefits and functions of land registration. The socialization uses power point presentation media by dividing the method into 4 main components, namely: the lecture method, the interactive discussion method, the consultation method, and the evaluation method. With the socialization related to land law, the people of Ngadirgo Village, Mijen Sub-District gained adequate insight and understanding so that later they can take care of land certification independently so as not to cause problems in the future. The land certificate bleaching program is also one of the main topics related to the socialization of land law as an effort to provide legal certainty and legal protection of community land rights based on the principles of simple, fast, smooth, safe, fair, equitable, and open and accountable so as to increase the welfare and prosperity of the community. and the country's economy as well as reducing and preventing land disputes and conflicts.

The Pancasila Law of Indonesia is a unique and distinct legal concept for the Indonesian nation. The Pancasila Law is the result of Indonesia's long struggle for independence from colonization and the building of a free, democratic, sovereign, just, and prosperous nation. The Pancasila Law is not only based on constitutional documents or laws, but also has a strong philosophical and moral foundation that originates from Pancasila as the foundation of the Indonesian state. The concept of Pancasila Law in the three-dimensional prism, also known as the three aspects of trias politica, consists of functions, structure, and system. These three aspects are interconnected and cannot be separated from each other in carrying out their tasks and functions as the basis of the state law. Thus, the conclusion of the concept of Pancasila law is that it is a unique, complex, and holistic legal system that encompasses the values and principles of Pancasila as the foundation of the Indonesian state. Pancasila law combines legal, philosophical, and moral aspects while accommodating the cultural and religious diversity of Indonesia, and encourages societal participation in policy-making. Pancasila law is the result of the long struggle of the Indonesian people for independence and the building of a sovereign, democratic, just, and prosperous nation.

The implementation of the legal regulation of the principle of the agreement between the policyholder and the insurance company is law no. 40 of 2014 concerning insurance and the Civil Code, article 1320 on the terms of a legal agreement, commercial law books, article 246, the meaning of insurance, and the provisions of the article in an insurance policy. Limiting factors in submitting claims, namely, failing to fulfill administrative requirements and ignorance of customers with the benefits purchased. The principle of implementing the law of the agreement between the policyholder and the insurance company at PT. Batam branch Sequis Life Life Insurance. With the construction problem: -how is the law determining the implementation of agreements between policyholders and insurance companies with one of the factors hindering filing claims in the PT Asuransi Jiwa Sequis Life Batam branch? Qualification/writing in this type of journal uses normative legal writing and legal research supported by sociological/empirical nonprofits. To analyze the problems in this journal, Jeremy Bentham's theory (theory) of utilitarianism is used, the middle theory (middle theory) by Roscoe Pound law as a social engineering tool, theory and application (Applied theory) by Philip Nonet and Philip Selznick, namely essential law society.

This journal writing was conducted to discuss the topic of Islamic Inheritance Law, especially in terms of transferring assets through a mandatory will. This study uses normative juridical and empirical juridical methods with data in the form of secondary data. This research has the result that KHI (Compilation of Islamic Law), as a rational formulation of Islamic Inheritance Law, has practically explained the rules of Obligatory wills. Obligatory wills in KHI are an alternative in giving inheritance to adopted children. Then in the development of inheritance law in court institutions, in this case the Supreme Court of the Republic of Indonesia, actually made the Obligatory will as a way to provide inheritance shares for heirs of different religions. The obligatory testament rules as an alternative to the transfer of rights to the wealth of non-Muslim heirs must still pay attention to the principles. The Supreme Court of the Republic of Indonesia has expanded Article 209 KHI by adding parties that can receive a mandatory will, including heirs who are prevented from inheriting because they are non-Muslims.

The development of the era, which has experienced many changes from time to time, does not necessarily change the heritage that exists in the lives of people in Indonesia. The evolution of generation does not cause changes to the legacy system that exists in Indonesia. In the Civil Code, there are 3 principles that describe heirs who are entitled to and can obtain inheritance distribution according to the Civil Code inheritance system. The legacy of the heir can not only be in the form of valuable assets, but can also be tangible objects, intangible objects or just a testamentary message conveyed. In life in society, the division of inheritance creates conflict between families which causes the division of one family. In dealing with inheritance problems that will cause conflict between families, the government allows lawsuits related to this inheritance. The Civil Code regulates the principles governing heirs, namely the personal principle, the bilateral principle and the principle of equalization. In addition to regulating these 3 principles, the Civil Code also regulates the elements included in the law of inheritance, namely there are heirs, heirs and also inherited assets as assets that will be delegated by the heir to the heirs. Heirs are also classified into 4 groups, namely Group I, Group II, Group III, and group 4. In addition, the Civil Code also regulates the absolute share of assets in inheritance. This research will use a normative legal research method that uses literature review as an effort to find the required data. Reviewing legal documents that focus on Legislation.

Indonesia is one of the countries that has implemented the telex release process in the implementation of the transportation of goods by sea. Telex release is the process of digitizing the bill of lading because the delivery of the document is sent via email from the carrier to the sender. However, the regulations governing the operation of sea transportation in Indonesia have not explicitly accommodated telex releases, even though in practice telex releases have been used in the implementation of sea transportation in Indonesia. Efforts that can be made to optimize the use of telex releases are by accommodating the principles contained in international instruments related to sea transportation law, making rules and norms related to the use of telex releases, considering Indonesia's membership in international organizations in the field of sea transportation, and creating the process of organizing sea transportation in Indonesia becomes more effective and efficient through the use of telex releases.

Legal certainty can be reached by good and explicit principles in a legislation, as well as its application. Investment requires legal certainty as well. On April 26, 2007, the Investment Law No. 25 of 2007 was enacted. This legislation was enacted to replace Law No. 1 of 1967 on Foreign Investment and Law No. 6 of 1968 on Domestic Investment. There are eleven factors that serve as benchmarks for gauging a country's ease of doing business. One of the indications is related to the resolution of investment conflicts, or in this case, contract enforcement and bankruptcy proceedings. According to the Doing Business 2019 report, Indonesia ranks 73rd (seventy-three) in terms of ease of doing business. Indonesia's EoDB ranking remains distant from the aim of entering the world's top 40 (forty) ranks. This is due to the fact that, among other things, dispute resolution in Indonesia still has various issues, including basic regulations, the trial procedure, and decision implementation. Meanwhile, affordable, fast, and simple conflict resolution facilities are required in the corporate world (according to EoDB indications). The results of this descriptive analytical research utilizing a normative juridical approach reveal that there is no implementing regulation of Law Number 25 of 2007 concerning Investment, which focuses on discussing investment disputes, therefore there is no strong legal certainty in investing in Indonesia. Furthermore, there are several issues concerning the resolution of bankruptcy cases, some of which stem from regulations, namely Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations, some of which can result in certain interests, the length of the bankruptcy court process, and legal certainty following the bankruptcy decision. A breakthrough or update that can support EoDB is required, one of which can be done in the field of investment dispute resolution, particularly connected to contract enforcement and bankruptcy case settlement, by creating implementing regulations and updating associated regulations.

Management of zakat funds requires an institution that handles it in a professional, trustworthy and accountable manner, starting at the central level to the regional level (read: at the lower level it is called UPZ). UPZ (Zakat Collector Unit) is an institution that collects as well as distributes or distributes zakat, formed and officially issued by the local regional BAZNAS. The purpose of its establishment is in accordance with the mandate of Law No.23 of 2011 concerning zakat, namely by becoming UPZ BAZNAS, UPZ operations have been standardized according to the principles of proper zakat management. The services provided by UPZ BAZNAS are more optimal with the authority to provide Evidence of Zakat Deposit (BSZ) printed by BAZNAS. The BSZ can be used as evidence that the zakat paid can be calculated as a deduction from taxable income (zakat as deductible items). One area in East Java in Gresik Regency, Dukun District, has formed a UPZ which is coordinated by the Dukun District UPZ Coordinator who oversees several UPZs, be it Village UPZ or Mosque UPZ and Taklim Assembly UPZ. The existence of the UPZ Coordinator is quite effective in coordinating the management of Zakat, Infaq and Shodaqoh (ZIS) for Muzakki (Zakat Givers), or Mustahik (Zakat Recipients) and Munfiq (Shodaqoh Givers). The potential of ZIS in Dukun Subdistrict, Gresik Regency is quite high, both from the trade, agriculture or animal husbandry sectors as well as from the professions through Professional Zakat. From the early 2017 formation of UPZ until 2021, there was a significant increase. From simply recording ZIS acquisitions to making direct deposits to BAZNAS Gresik, the nominal amount of potential starts from the acquisition of 800 million rupiah to more than 3.5 billion in 2021. This is none other than community participation after going through education and socialization from the Coordinator UPZ either through official or non-official forums such as Friday Khutbah, Tarawih Kultum or existing Taklim Assembly activities.

Indonesia is currently facing various health and nutrition problems. Indonesia experiences a triple burden of nutritional problems, namely malnutrition, excess nutrition (obesity) and micronutrient deficiencies. To overcome this nutritional problem, it can be done by implementing balanced nutrition. Balanced nutrition is a daily food composition that contains nutrients in types and quantities that suit the body's needs, taking into account the principles of food diversity or variety, physical activity, cleanliness and ideal body weight.Objective: Service activities are carried out to increase knowledge about balanced nutrition, determine nutritional status, and as a training tool for nutrition students in providing nutrition and health education to the community. This activity is expected to increase knowledge of balanced nutrition for children and adolescents at the Qurrotu A'yun Batam Center Orphanage.Conclusion: This counseling activity was carried out at the Qurrotu A'yun Batam Center Orphanage, Batam City, which was attended by children and teenagers. The activity consisted of an opening led by a team of lecturers and continued by reading material presented by a team of lecturers and students. Then the moderator returned to the event for a question and answer session and continued with measuring nutritional status and providing snacks to posyandu participants.