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The purpose of this research is to find out how the regulations regarding tax amnesty in Indonesia are based on Law no. 11 of 2016 concerning Tax Forgiveness and to find out how to implement Tax Forgiveness in Indonesia so that it meets the Principles of Justice. The research method used is normative legal research. The research results obtained regarding the fulfillment of the principles of justice in the implementation of tax amnesty in Indonesia based on Law no. 11 of 2016 concerning Tax Amnesty, namely that it has fulfilled the principle of justice, seen from the number of tax payments received and the number of taxpayers who comply to report their taxes. The increase in taxpayers who comply through the implementation of tax amnesty will also increase taxpayers reporting and correcting notification letters regarding their assets as well as taxpayer awareness of tax amnesty which has an important role in increasing taxpayer compliance.

The integration of Sharia principles with Environmental, Social, and Governance (ESG) frameworks presents a unique opportunity to enhance ethical accountability and sustainability in Islamic financial institutions. This study employs an analytical-descriptive research design, utilizing secondary data from annual sustainability reports, Sharia compliance documentation, and regulatory publications, to examine the adoption of ESG principles in the Islamic finance sector. Findings indicate that Islamic banks have achieved high levels of governance (90%) and social (85%) implementation, while environmental initiatives lag (62%), reflecting the need for stronger alignment with the khalifah fil ardh (stewardship of the earth) principle. The research also demonstrates a positive correlation between ESG implementation and investor confidence, with institutions exceeding 80% ESG adoption achieving an Investor Confidence Index of 92 points compared to 65 points among lower-performing banks. Despite conceptual synergy between ESG and Sharia principles centered on justice (adl), social welfare (maslahah), and environmental stewardship (khalifah) practical integration faces challenges including limited green financing instruments, regulatory fragmentation, and insufficient standardized ESG reporting tailored to Islamic finance. To address these issues, the study proposes an integrative ESG Sharia model emphasizing ethical foundations as the core of sustainable practices. Recommendations include developing Maqasid al-Shariah–based ESG indicators, expanding engagement in green financing and renewable energy projects, and adopting digital sustainability reporting. This integrative approach supports both global sustainability goals and the ethical imperatives of Islamic finance, contributing to a value-based, socially responsible, and spiritually aware financial ecosystem.

The existence of the Manpower and Transmigration Office in Central Java Province as an implementing element of government duties in the employment and transmigration sector certainly does not always run smoothly. One of the main issues that may be faced by the Manpower and Transmigration Office is the existence of a high administrative burden. The research method used is an empirical juridical approach using a combination of primary data and secondary data. Primary data is obtained through interviews and face-to-face meetings with resource persons relevant to the research context, while secondary data is obtained through document analysis of literature, policies, and related documents. The analytical approach used in this research is qualitative analysis, which allows for understanding and detailing qualitative aspects based on the issues studied. This study found that the administrative burden in the Central Java Provincial Manpower and Transmigration Office can include various things, such as the preparation of technical policies in the field of employment, community empowerment and transmigration, the implementation of government affairs and public services in the field of employment, guidance and implementation of tasks in the field of employment, and reporting the results of the implementation of main tasks and functions. And to deal with this burden most government programs, especially those managed by the Central Java Provincial Manpower and Transmigration Office, use online platforms and electronic media to process various aspects of employment. This effort helps in processing community reports more easily, quickly, and efficiently, so as to increase the effectiveness of the performance of Central Java Provincial Disnakertrans employees.   Keywords : Administrative burden, Manpower and Transmigration Office, Central Java Provincial

Biofilms are surface-adhering communities of microorganisms that produce extracellular polymeric substances (EPS) and can grow on any surface, including metal, plastic, glass, soil particles, stainless steel, wood, and biotic surface. biofilm infections lead to different disorders, for instance, diabetes mellitus, dental caries, medical implants and wound infections that significantly affect the quality of life, cancer development, and subsequently, increase the global morbidity rate.This study aims to summarize the recent evidence supporting the potentional of probiotic and natural ingridient as antibiofilm and antibacterial using a PRISMA-oriented (Preferred Reporting Items for Systematic reviews and Meta-analyses) statement. This review found significant aspects exemplified by the properties of probiotics and natural ingridients related to as antibiofilm and antibacterial for further indepth studies to make it into pilot scales.

This research is entitled "Design and Build a Kaizen Information Management System in the HR Division of PT. XYZ Bekasi". The purpose of this research is to find out how the Kaizen Information Management System in the HR Division and the obstacles faced, as well as provide solutions to problems or obstacles in the system. From the results of the observations made, it can be concluded that the management of Kaizen data at PT. XYZ still uses the manual system. Of course, this causes several problems such as: Staff or Operators need a lot of time to approve the Kaizen form, difficulty reading the writing written on the form, and the form storage method is not neat and structured so that it is difficult in terms of management and reporting of the ongoing Kaizen program. The research methods used are Library Research and Field Research. There are three Actors/Users in this system, namely Staff/Operator, Manager and HR. Staff/Operator can only access the form management page, Managers can access to approve the form page, while HR can access all form management pages, make approvals, manage the theme of managing departments, manage accounts, manage reports and manage consultation schedules. The programming language used to create the Kaizen management system is PHP version 7 with the CodeIgniter framework with MySQL version 8. With the existence of the Kaizen Management Information System in the HR Division, it is hoped that it can simplify and accelerate the Kaizen management process.

This study explores the role of contact investigation (CI) in detecting suspected tuberculosis (TB) cases in Babussalam District, Southeast Aceh Regency, in 2023. The focus is on empowering health cadres through simulation, practice, and mentoring in TB case investigation. A total of 20 health cadres were trained to conduct the investigation, resulting in tracing of 5 index cases, 57 households, and 217 individuals. Activities included case assessment, home visits, TB screening, education, mentoring, monitoring, and reporting. Recommendations encompass the application of knowledge and skills acquired by health cadres in TB management, while maintaining close coordination with local health centers and government authorities.

The development of the automotive industry continues to grow rapidly and has modifications. The Alva One company is famous for producing electric motorbikes with one of the launches of its newest electric motorbike called Alva One XP. The popularity of Alva One brand products has encouraged the implementation of product monitoring or brand monitoring from news reports via the website. This research aims to see the level of positive sentiment, mentions and reach of the most influential websites. The research method was carried out by quantitative descriptive analysis and using a positivsm approach. Data collection is assisted by Brand24 application tools which focus on news website media. The research results illustrate the extent of positive sentiment received, the number of mentions and reach of the websites that have the most influence on reporting on the Alva One brand.

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

The aim of this study is to explore the ethical principles applied in the process of creating and implementing poverty alleviation policies in Kabupaten Bima, utilizing a qualitative descriptive approach. Informants were selected purposively, involving key figures such as government officials from the Social Services and Regional Development Planning Agency (Bappeda) of Kabupaten Bima, academics, and community activists, to gather data through in-depth interviews, participatory observation, and document analysis. The findings indicate that the success of these policies heavily depends on the implementation of transparency, distributive justice, and accountability. Transparency ensures that the policy process can be followed and monitored by the public, enhancing trust and community participation. Distributive justice promotes the fair allocation of resources, ensuring that all segments of society feel the benefits of the implemented policies. Meanwhile, accountability underscores the government's responsibility in managing and reporting resources fairly and honestly. This research also highlights the importance of using information technology to support transparency and enhance community participation, as well as strengthening the capacities of both government and communities to create an ethical and effective poverty alleviation system.

Abstract. The purpose of the financial reporting system described above refers to conventional BTN financial reports as a whole because the financial reports at BTN Syariah KCS Banjarmasin still return to their parent bank where all BTN Syariah throughout Indonesia are business units of BTN Conventional. The research method in this study was carried out qualitatively with a descriptive approach. This research data uses primary and secondary data. Data collection techniques use observation and interviews. Meanwhile, research techniques use data presentation and drawing conclusions. Based on the results of the research, it shows that the processing of earnings management at BTN Syariah KCS Banjarmasin is quite efficient due to good working capital turnover as a means of generating profits. Judging from the net profit margin, it is quite efficient with an average percentage of 78.02%. The rate of return on assets is also efficient, although it continues to decline with a percentage of 1.41% and the rate of return on capital is considered effective with an average percentage of 13.15%. The author provides input to the bank so that the management of the financial reporting system at BTN KCS Banjarmasin is managed by the bank at each branch office or unit so that each financial report and profit management at the bank is more specific. Islamic banking academics should always participate in the development of sharia banking by providing input to financial institutions and also providing understanding to the public so they can differentiate between the bank interest system and the profit sharing system in banking. And also provide knowledge so that people do not get involved in the practice of interest which can actually lead to usury.

Annual tax reporting is an obligation for every individual who meets the specified requirements. The use of e-filing systems in the tax reporting process has become more common in today's modern society. This study aims to analyze the role played in optimizing the use of e-filing systems in an effort to increase tax compliance among individuals. Qualitative research methods were used through interviews and observations of individuals involved in using this system. The results of the analysis show that understanding the role played in optimizing the use of e-filing systems can help increase the efficiency and effectiveness of individual tax reporting

Planning and reporting performance results in local government using information systems. The purpose of conducting research is to obtain an overview of the results of accountability for employee performance with the help of implementing SIMDA BMD at the Regional Financial and Asset Agency of the Bintan Regency Government. It is hoped that the presence of the SIMDA application can help the government in managing finances, especially in employee performance accountability and providing ideal management information. Data collection was collected using literature studies, interviews, observation and documentation. The results of this research show that SIMDA BMD (Regional Property Management Information System) in the financial management process, especially financial reporting, continues to run well and cannot yet be said to be fully effective, this is due to various obstacles that occur.  

This research explores the impact of Ramadan fasting on student's academic performance and identifies socio-cultural factors and interventions that can mitigate any negative effects. The study investigates three research questions: (1) the impact of fasting on children's cognitive abilities and academic performance, (2) socio-cultural factors influencing the relationship between fasting and academic achievement, and (3) specific strategies or interventions to support fasting children's academic success during Ramadan. A literature review was conducted to examine previous research on the topic, incorporating studies that explored the physiological, psychological, and socio-cultural dimensions of Ramadan fasting among children. The findings highlight the complex relationship between fasting and academic performance, with studies reporting varying effects ranging from negative to neutral or even positive. Socio-cultural factors such as family support, cultural attitudes towards education, dietary habits, school policies, and socio-economic status were identified as influential factors shaping children's experiences during fasting and their academic outcomes. Additionally, several strategies and interventions were identified to mitigate the negative effects of fasting on academic performance, including nutritional guidance, hydration strategies, flexible school policies, supportive school cultures, family involvement, peer support networks, time management skills, emotional well-being support, physical activity opportunities, and continued academic support. These findings underscore the importance of holistic approaches to support fasting children's academic success during Ramadan, addressing their physical, emotional, social, and academic needs.

Background: Audit delay represents a critical factor affecting the timeliness of financial reporting and information usefulness for decision-making. The property and real estate sector faces unique challenges in audit processes due to complex asset valuations, project accounting, and regulatory requirements, making audit delay a significant concern for stakeholders. Objective: This study aims to examine the effect of firm size, leverage, and audit quality on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methods: This quantitative study employed multiple regression analysis using a sample of 65 property and real estate companies listed on IDX during 2020-2024, resulting in 325 firm-year observations. Audit delay was measured as the number of days between fiscal year-end and audit report date. Independent variables included firm size (natural logarithm of total assets), leverage (debt-to-equity ratio), and audit quality (Big 4 auditor dummy). Control variables encompassed profitability, company age, and audit opinion type. Results: The findings reveal that firm size has a significant negative effect on audit delay (β = -8.743, p < 0.01), indicating that larger companies experience shorter audit delays. Leverage shows a significant positive effect on audit delay (β = 4.562, p < 0.05), suggesting that higher leverage increases audit complexity and duration. Audit quality demonstrates a significant negative effect on audit delay (β = -12.385, p < 0.01), confirming that Big 4 auditors complete audits more efficiently. The model explains 68.4% of the variance in audit delay (R² = 0.684). Conclusion: Firm characteristics and audit quality significantly influence audit delay in the property and real estate sector. Companies should focus on maintaining optimal capital structure, engaging high-quality auditors, and leveraging size advantages to minimize audit delay and enhance financial reporting timeliness.

Bookkeeping administration is an important aspect in waste bank activities because it has the benefit of recording and carrying out complete and detailed reporting within a certain time period, so that there are no differences in calculations between customers and the Waste Bank management. The importance of bookkeeping administration in managing the Waste Bank (recording the entry and exit of each type of waste managed by the Waste Bank), can help optimize waste management and increase the effectiveness of waste management. Simple bookkeeping (in the form of Socialization) was introduced in the transaction cycle at the Bank Sampah "Sami Berkah", Kelurahan Meteseh, Kecamatan Tembalang, Semarang (making a Chart of Account, Journal from proof of transactions, posting to the ledger and subsidiary books, up to making Financial Reports). The administrative management of the Bank Sampah Sami Berkah has met the minimum requirements of the Dinas Lingkungan Hidup, starting from books, officers, waste reception schedules, until the waste deposited has been sorted by customers/members. Likewise, the duties and responsibilities of waste bank management officers are in accordance with the job and description of the organizational structure. The proposed use of the information system at the "Sami Berkah" Waste Bank is the use of an Android-based application or web system (mobile web access) in order to accommodate the need for faster and easier information access for customers/Members and Waste Bank managers, as well as being able to overcome the Bank's operational problems. Waste starts from customer registration, savings transaction processes to reporting, efficiently and with integrity. and easy to manage by admins and monitored by users directly.

This article is a report on community service activities in order to fulfill the 2023 Government Assistance Program for Facilitating Cultural Advancement organized by the Region XII West Kalimantan Cultural Advancement Agency. The purpose of this article is to reintroduce, preserve and develop literacy culture, especially reading and writing in Javanese texts, to teachers, especially Islamic Religious Education Teachers (PAI) and Local Content Teachers (Mulok) at the junior high school/equivalent level in Sambas City. PAI and Mulok teachers are also the spearheads of introducing local culture. Therefore, this activity focuses on recognizing Jawi letters and reading Jawi writing. The reporting procedure is based on a qualitative descriptive approach. Data collection techniques were carried out using interviews, observation and documentation. The results of the research show that PAI and Mulok teachers at junior high school/equivalent level actively participate in seminar activities and practice reading and writing Jawi texts. This is very important because the development of an independent curriculum today requires the capacity and creativity of schools, especially teachers and is a benchmark for school progress. Apart from that, material development should focus on exploring local wisdom, one suitable material is the practice of reading and writing Javanese texts.

This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.

The success of stroke treatment is determined by the speed and accuracy of treatment. The golden time in treating stroke is ± 3 hours. Integrated Referral System SISRUTE is a tool that facilitates the transfer of health services between various health facilities.Rapid reporting through the web application is facilitated by this system.. The aim of this research is the relationship between the use of an integrated referral system (SISRUTE) and the speed of success in emergency treatment of stroke cases in the0AGD0of the0DKI0Jakarta0Health Office. The research method that will be used is an analytical research design with a correlational The design was cross-sectional, with a population of 340 participants and 77 participants chosen for the sample size. Using the parametric Chi-Square test. The results show a relationship between using the integrated road system (SISRUTE)..and the success rate of speed of emergency treatment of stroke cases in the0AGD0of the0DKI0Jakarta Health0Office0with a p-vlue of 0.014 < 0.05. Conclusion: The use of an integrated referral system can influence the success rate of stroke emergency treatment.    

Land grabbing is the act of taking rights or property arbitrarily or without paying attention to laws and regulations, such as occupying someone else's land or house to which they do not have rights. The act of illegally grabbing land is an act that is against the law, which can be classified as a criminal act. In connection with this case, this is the reason for the author to discuss the factors causing the crime of land grabbing in the Tulang Bawang area as well as efforts to overcome the crime of land grabbing. in the Tulang Bawang area. This research uses a normative juridical approach and is supported by an empirical juridical approach. Data collection was carried out using literature studies and field studies by conducting interviews with Tulang Bawang Sector Police officers, perpetrators and lecturers in the criminal law department at Lampung University, then the data was analyzed qualitatively. The results of the research and discussion show that the causes of land grabbing crimes in Tulang Bawang include environmental factors, weak self-control factors, family factors, and economic factors. Apart from that, efforts to overcome group fights are carried out through 2 (two) means, namely penal and non-penal. Penal measures are carried out only up to the point of reporting to the authorities. Meanwhile, non-penal efforts are carried out through mediation.    

This research aims to increase sales of the "Cinta Rasa" project business through the implementation of Mandiri KKN which meets the established principles. Through analysis of local economic conditions, it was found that more than 50% of food sector business actors in Tuban Regency do not yet have halal certification, which has become a mandatory requirement following Law Number 33 of 2014. This research includes the stages of preparation, implementation, evaluation, reporting, and follow-up to Mandiri KKN. It is hoped that Mandiri KKN will be able to provide students with knowledge, skills and awareness of social life, as well as encourage innovation in the field of entrepreneurship. The focus of this research is increasing sales of the "Cinta Rasa" dent business through the implementation of halal certification, thus providing certainty of product halal status which increases consumer confidence and sales potential.