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Violent theft is indeed a crime that makes society restless. People dare to do it because of weak economic factors and always expect wealth that takes the property of others. The phenomenon that has occurred in society lately is that many perpetrators of violent theft are minors. This study aims to determine, examine and analyze 1. The Criminal Act of Violent Theft in Positive Law, 2. The Purpose of the Juvenile Criminal Justice System Based on Several Paradigms (Individual Guidance, Restorative Paradigm, and Distributive), According to the Beijing Rules, and the Children's Convention. The approach method used in this study is normative juridical. The specification of this study is descriptive analytical, the data source used is secondary data. Secondary data is data obtained from library research consisting of primary legal materials, secondary legal materials and tertiary legal materials. Based on the research results, it can be concluded: 1. The crime of aggravated theft or theft with violence regulated in Article 365 is also a theft with qualifications or is a theft with aggravating elements. Thus, what is regulated in this article is actually only one crime, and not two crimes consisting of the crime of 'theft' and the crime of 'using violence against people'. 2. The juvenile justice system will prioritize the welfare of children and will ensure that any reaction to juvenile lawbreakers will always be commensurate with the circumstances of both the lawbreakers and the lawbreakers.

Digital transformation has emerged as a key driver of efficiency and transparency in various sectors, including taxation. This study explores the role of digital transformation in improving tax compliance, focusing on developing economies. Through a case study approach, the research investigates how digital tools and platforms enhance tax administration, reduce compliance costs, and improve taxpayer engagement. The study identifies key challenges, including technological infrastructure gaps and digital literacy, while highlighting successful implementations that have boosted voluntary tax compliance. The findings underscore the potential of digital transformation as a catalyst for sustainable economic growth in developing economies by broadening the tax base and reducing tax evasion. Policy recommendations for optimizing digital transformation initiatives in tax systems are also provided.  

The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.

In fluctuating economic conditions, companies are faced with the challenge of maintaining financial stability and avoiding financial distress. The importance of Good Corporate Governance and liquidity management is becoming increasingly crucial in managing financial risk. This research aims to thoroughly understand the influence of liquidity and the implementation of good corporate governance on financial distress. This research uses the Literature Review (SLR) method, there are several journals published from 2019 to 2024 which will later be analyzed regularly. The Systematic Literature Review method can be applied to evaluate, interpret, analyze and identify any existing research that must match the theme of an interesting phenomenon. The research is classified with appropriate ideas and can be grouped with comparable topics to state further problems related to the Influence of Liquidity and the Implementation of Good Corporate Governance on Financial Distress. A total of 55 articles were analyzed in this research. It is hoped that the research results from this study will increase deeper knowledge about the correlation between Liquidity, Good Corporate Governance and Financial Distress, as well as provide useful understanding for academics, regulators and practitioners in managing company financial risks. And given the best understanding of the components that influence Financial Distress, companies can take more proactive action in maintaining their financial stability and improving their overall operational performance.

This study aims to investigate how the financial achievements of Indonesian regional authorities are influenced by capital expenditure and PAD. The study employs the Systematic Literature Review (SLR) methodology. This method is used to ascertain, research, assess, and interpret any surviving studies relating to interesting phenomena using specific relevant research problems. SLRs can be used to find journals and conduct thorough reviews, each procedure adhering to standards or guidelines. In this study, 50 journals were used as references. The study's findings indicate Research findings prove that pure regional revenues provide important benefits regarding regional financial performance. This demonstrates how raising local real income can improve local governments' financial performance in satisfying development and community demands. On the other side, capital spending also significantly improves local governments' financial performance. This means that a rise in capital spending can strengthen the regional development structure and increase the competitiveness of the local economy. This research provides policy implications that “municipal authorities must focus on" pay attention to the diversification of local original income and increase fund distribution for capital investments to support economic growth and community welfare. In addition, this research also indicates the significance of effective and transparent financial management to achieve regional development goals in a sustainable manner.    

This study explores the implementation of bankruptcy provisions for troubled banks. The aim is to analyze the legal and economic impacts of bankruptcy processes on banks facing financial difficulties. The research methodology involves legal studies and economic analyses of bankruptcy cases involving banks. The results underscore the importance of appropriately implementing bankruptcy provisions to efficiently and effectively address troubled banks. Findings indicate that failure to implement adequate bankruptcy provisions can have serious consequences for financial system stability. The study emphasizes the need for clear policies and efficient mechanisms to address financially troubled banks to maintain overall financial system stability. The implications of this research provide guidance for regulators and legal practitioners in developing policies related to handling financially troubled banks. In conclusion, the study highlights the necessity of clear policies and efficient mechanisms in addressing financially troubled banks to maintain overall financial system stability.

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.

Education is a human right that everyone must have, without exception for children with special needs, especially children with autism. Usually the education that autistic children get is only in special schools (SLB), and the costs incurred for this education are not small but are much more expensive than the regular school system. The effect is that many autistic children cannot experience the world of education because of their parents' economic factors. This research summarizes several problems, namely "How is the implementation of educational services for children with autism at SLB Keleyan? The research methodology used is a qualitative approach and then outlined in the descriptive method. Data collection was carried out by observation and direct interviews regarding the service activities carried out by SLB Keleyan. Sources of information in this study amounted to 3 people, consisting of 3 men.      

Education is a human right that everyone must have, without exception for children with special needs, especially children with autism. Usually the education that autistic children get is only in special schools (SLB), and the costs incurred for this education are not small but are much more expensive than the regular school system. The effect is that many autistic children cannot experience the world of education because of their parents' economic factors. This research summarizes several problems, namely "How is the implementation of educational services for children with autism at SLB Keleyan? The research methodology used is a qualitative approach and then outlined in the descriptive method. Data collection was carried out by observation and direct interviews regarding the service activities carried out by SLB Keleyan. Sources of information in this study amounted to 3 people, consisting of 3 men.      

The banking industry has a crucial role in maintaining the balance of development and economic integrity of a country. Banks act as depositories and distributors of liquidity funds which are essential for the sustainability of economic activities. To carry out this function effectively, strict regulations and supervision are needed. As well as guaranteeing customer deposits to ensure healthy and sustainable bank operations. The financial crisis that occurred in 1997 in Indonesia showed structural weaknesses in the banking system, including ineffective supervision and weak bank management. The government responded with a Banking Guarantee program (Blanket Guarenteen), but this program faced various problems and was not continued. As a solution, the Deposit Insurance Corporation (LPS) was formed through Law Number 24 of 2004, which aims to increase public confidence in the banking system and maintain financial system stability. This research aims to analyze the role of LPS in dealing with failed banks and the effectiveness of banking regulations in preventing future financial crises. The results of the analysis are expected to provide policy recommendations to strengthen the stability of the banking system.

The aim of this research is to identify and explain the role of internal audit in the allocation of BOS funds. This research uses a qualitative approach with library or library research. Audit is an operational process carried out by a qualified and independent auditor, whose aim is to ensure compliance with the conditions relating to the operation of an economic entity and its standards. Auditors carry out examinations by collecting and presenting evidence systematically, analytically, critically and accurately to provide opinions or conclusions and recommendations to stakeholders. BOS Fund Management Audits are carried out in accordance with the provisions of the audit standards of the Ministry of State Apparatus Empowerment (PER/05/M.PAN-03/2008 APIP-AUDIT-STANDARDS). Several requirements must be met before an audit can be performed.(Comparative et al., 2023). This research aims to understand the accounting information system for cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this research are Accounting Information Systems, Cash Receipts and Cash Disbursements. The method used in this research is a qualitative method by utilizing data collection techniques then carrying out observations, interviews, documentation, triangulation and literature study. The data used in this research is primary data using observations and interviews with the Nurul Ikhwan Selabintana Sukabumi Islamic Vocational School.(Asep & Wr, 2021)    

This research was motivated by a lack of student participation and boredom with the monotonous learning system so that students did not understand abstract and complex economic concepts. From these problems it can be seen that the cause is a lack of motivation to learn. So it is necessary to develop a learning model, one of which is the TGT (Teams Games Tournament) cooperative learning model using TTS. The aims of this research are (1) to determine the effect of the TGT learning model on students' learning motivation in economics subjects in Class XI MA Sunan Kalijogo Mojo Kediri; (2) To find out how much influence the TGT learning model has on the motivation to learn economics for class XI MA Sunan Kalijogo Mojo Kediri. The research approach used is quantitative, associative type. Data collection uses questionnaires and documentation. Data analysis and hypothesis testing using simple linear regression using SPSS. The research results show that (1) Based on the hypothesis test, the results obtained are sig. 0.000 < 0.05, it can be said that there is a positive and significant influence between the influence of the TGT learning model on students' economic learning motivation; (2) Based on the hypothesis test, a value (R) of 0.652 was obtained, which indicates a strong relationship between the two variables. Meanwhile, the R Square values ​​of 42.5% and 57.5% are influenced by other factors that have not been studied.

The impact of a policy can occur outside the wishes of the policy formulator or commonly called unexpected impacts. PLTSA Benowo is the result of collaboration between the Surabaya City Government and PT Sumber Organik and is equipped with gasification power plant technology which is regulated in PERPRES No. 35 of 2018. This PLTSA policy is a form of handling the national waste problem, such as eliminating waste and providing socio-economic benefits in the vicinity. The purpose of this study was to analyze and describe how the evaluation of the impact that occurred from the PLTSA development policy on the community of Sumberrejo Village, Pakal District, Surabaya City. The research method in this study uses descriptive qualitative methods, for data collection through observation, documentation, and observation. The results of this study show 3 indicators including Individual Impact shows the positive impact of PLTSa for the Community economically, while the negative impact shows that it is not disturbed from the remaining emissions from the waste combustion process released by PLTSa Benowo. Community Impact The positive impact shows that it affects the increase in the economy of the wider community of Sumberrejo Village, while the negative impact is that the community feels an increase in air pollution that disturbs the comfort of the community due to air pollution from PLTSa Benowo. Social System Impact The positive impact shows a change in the social system in the community because there is an increase in economic structure and a reduction in unemployment, while the negative impact shows there is an indication of social inequality such as feelings of envy from people who do not get economic benefits from PLTSa to people who get economic benefits from PLTSa Benowo.  

This study aims to analyze the education system, identify the problems faced, and analyze education policies in Brunei Darussalam, with a special comparison to education in Indonesia. Brunei Darussalam and Indonesia have different cultural, social, economic and political contexts, which influence the structure and implementation of their education systems. The research method used is descriptive and comparative analysis, utilizing secondary data from various literature sources, policies and educational reports. The results of the analysis show that Brunei Darussalam's education system is unique, with a focus on Islamic education and national values. However, several problems such as gaps in educational access and teaching quality are still challenges. On the other hand, Indonesia has a more complex education system with various challenges, including regional disparities, teacher quality, and limited educational infrastructure. A comparison between the two countries highlights differences in policy approaches, educational structures, and challenges faced. Brunei Darussalam emphasizes quality education and strengthening national identity, while Indonesia struggles with the challenges of inclusion and social inequality. The implication of this analysis is the importance of understanding the local context in designing educational policies that are effective and relevant to the needs of local communities. This study provides insight for policy makers to improve the education system and improve the quality of education in both countries.

The utilization of technology in environmental law has become crucial in enhancing the efficiency of monitoring and enforcement of environmental violations, with the use of technology-based monitoring systems such as sensors and drones enabling more accurate and real-time monitoring. Engaging inclusive and sustainable community participation is also a key step in achieving environmental justice, with efforts to improve accessibility of environmental information to the public and address challenges such as information gaps and access limitations. Furthermore, addressing the equitable distribution of environmental burdens and benefits among all members of society is a primary focus, by applying the principles of environmental justice and strengthening community involvement in environmental decision-making to reduce social and economic inequalities. Finally, creating an adaptive and responsive environmental legal system is increasingly important as environmental issues continue to evolve in complexity, requiring flexible environmental regulations, monitoring institutions capable of keeping pace with technological and environmental advancements, and collaboration among stakeholders to effectively address future challenges in a comprehensive manner.    

Investment is one of the ways Indonesia can develop economic growth to realise a golden Indonesia by becoming the fifth largest economic power in the world. With that, Indonesia needs to regulate and make regulations that can facilitate investment by making the Job Creation Law. With the birth of the work copyright law by concocting, combining, deleting and changing several laws into one form of applicable law, namely omnibus law. Thus I conducted research through a normative juridical approach based on primary legal materials by using statutory materials and conceptual approaches by tracing legal materials using analytical study techniques and quantitative studies. From the results of the study found that the copyright law relating to environmental permits did not result in changes and is still relevant to the previous rules. Then the changes that occur only relate to environmental approval which is facilitated in order to simplify environmental licensing by integrating with the licensing system also strengthens the law indirectly.  

In the era of globalization and modern economic development, the Islamic banking industry has become one of the fastest growing sectors in Indonesia. Nevertheless, there are still challenges in building public trust in the Islamic banking system. This article aims to review the literature related to strategies and challenges in building public trust in Islamic banks. Through a comprehensive literature review, this article explores the factors that influence public trust, such as sharia principles, transparency, and quality services. In addition, the article also analyses the challenges faced by Islamic banks, such as public perception, lack of understanding, and competition with conventional banks. By identifying existing strategies and challenges, this article provides valuable insights for the Islamic banking industry, academics, and policymakers in an effort to increase public trust and foster sustainable growth within the sector.    

This research focuses on the mechanisms of the world system which is characterized by the dominances of capitalism practices, an economic mechanisms with capital as the main thing in the process. The circulation of capital is forbid to stop, because it would be caused an economic disaster on a global scale. In the global hierarchy, world systems theory divides the world into two groups of countries. Groups of developed and groups of developing countries. Determining the most ideal thing to manage the economic process towards sustainable development. Through descriptive qualitative research methods, it is hoped that we can project the social setting of research that will be used to formulate answers about ideal strategies for developing countries to face capitalism as a world system. One way is by increasing local productivity. In an effort to increase productivity, of course the quality of human resources are needed, along with a bureaucracy that is free from corrupt practices. The realization of sustainable development will constructs a way for developing countries to empower their existence against the domination of developed countries. 

This research analyzes the effect of parental guidance on the reading ability of children aged 5-6 years.  Based on a systematic review of twelve articles, it was found that parents' active involvement in reading activities had a significant impact on children's reading abilities.  Positive parenting patterns, such as democratic parenting, and the routine of reading together at home contribute greatly to the development of children's reading abilities.  This research is a Systematic Review using the Preferred Reporting Items for Systematic Reviews and Meta-analyses method or commonly called PRISMA.  The research sample consisted of twelve articles published in the 2019-2024 period.  The results showed that children who received intensive guidance from parents showed significant improvements in reading ability compared to children who received minimal guidance.  Parents' education and economic factors also influence the effectiveness of the guidance provided.  This conclusion emphasizes the important role of parents in supporting early childhood reading development through positive and supportive interactions.

Human rights in the Indonesian political context show a discrepancy between the principles set out in the constitution and their implementation on the ground. While the Indonesian constitution guarantees fundamental rights, various institutional, political and cultural barriers often prevent their effective implementation. This research investigates the dynamics of human rights in the Indonesian political system, highlighting the gap between constitutional norms and their application in practice. Through the analysis of various legal documents and human rights case studies, this article identifies key challenges in the enforcement of human rights in Indonesia. The main results show that while Indonesia's constitution clearly guarantees a range of human rights, there are institutional, political and cultural barriers that hinder the implementation of these rights. The article provides policy recommendations to strengthen human rights protection, including legal reform and capacity building of law enforcement agencies. It discusses the protection of human rights in the Indonesian constitution, its implementation in political practice, as well as cases of violations that have occurred. The Indonesian Constitution guarantees human rights through various provisions listed in the 1945 Constitution, including civil, political, economic, social and cultural rights. However, the implementation of human rights in political practice often faces challenges, including corruption, abuse of power, and discriminatory policies. Various cases of human rights violations, such as arbitrary arrests, violence against minorities, and labor rights violations, show the gap between law and practice. Various parties, including the government, non-governmental organizations, civil society, and the international community, play an important role in protecting and promoting human rights in Indonesia. Effective cooperation between these various parties is needed to ensure respect and protection of human rights in all aspects of national life.