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This practice is essentially based on clauses in employment contracts intended to prevent employees from resigning before the contract term expires. However, from a legal perspective, this practice raises challenges regarding the validity of employment contracts and the legal protections afforded to employees. The objective of this study is to evaluate the validity of the diploma retention practice through the lens of labor law and civil law, as well as to explore the types of legal protections that may be available to employees. The research methodology employed is a normative legal approach, utilizing a legal and conceptual framework, and supported by a literature review of primary and secondary legal sources. This analysis emphasizes the principles of contract law, labor protection principles, and relevant human rights standards. The research findings indicate that the practice of withholding diplomas lacks a clear legal basis under Indonesian law and potentially violates the criteria for the validity of contracts, particularly regarding the abuse of circumstances (misbruik van omstandigheden). Furthermore, this practice can be categorized as an illegal act because it infringes upon workers’ property rights and their freedom to seek employment. Legal protection for workers can be facilitated through preventive strategies, such as strengthening labor regulations and oversight, as well as through enforcement actions, including civil litigation and the resolution of industrial disputes.

Narcotics abuse is no longer considered a victimless crime, but rather an offense that claims numerous victims and inflicts a prolonged catastrophe upon humanity. Furthermore, an emerging challenge is narcotics cases committed by recidivists, namely individuals who re-offend after having been previously convicted and sentenced. Recidivist status raises juridical issues, as it constitutes grounds for the aggravation of criminal penalties. The objective is to ensure that the imposition of criminal sentences effectively provides a deterrent effect and precludes the offender from repeating the same criminal offense. The existence of narcotics abuser recidivists also creates a distinct dilemma for Law Enforcement Officials. Judges are mandated to impose fair and proportionate sentences in accordance with statutory regulations. The recidivist status of a narcotics abuser frequently serves as a justification for Law Enforcement Officials to bypass the integrated assessment required for rehabilitation. This research utilizes a normative legal research method, employing statutory and conceptual approaches. The legal materials used consist of primary legal materials, taking the form of statutory regulations and court decisions, as well as secondary legal materials, comprising legal books and journals, which are analyzed using a descriptive-analytical method. The research findings indicate that recidivists may obtain rehabilitation even in the absence of an assessment. This research concludes that the objectives of sentencing, in addition to providing a deterrent effect, aim to cure or at least restore the offender's condition through rehabilitation; however, guidelines or jurisprudence are required to ensure legal certainty and consistency of application in the future.

This study aims to analyze the obstacles to the implementation of civil judgment execution and efforts to resolve them in judicial practice in Indonesia. The research method used is normative juridical legal research with a statutory and conceptual approach. The data used is secondary data obtained through literature study, which is then analyzed qualitatively. The results of the study indicate that the implementation of civil judgment execution still faces various obstacles, which include legal, technical, and non-legal obstacles. Legal obstacles include legal efforts used to delay execution, technical obstacles related to the unclear object of the dispute and limited facilities, while non-legal obstacles include resistance from the losing party and the public. These conditions indicate ineffectiveness in the implementation of civil procedural law, resulting in the failure to achieve legal certainty, justice, and benefit. Efforts to resolve obstacles are carried out through improving regulations, increasing the professionalism of judicial officials, utilizing technology, and a non-litigation approach. Thus, legal reform and strengthening of judicial institutions are needed so that the implementation of civil judgment execution can run more effectively and provide optimal legal protection.

This study examines the phenomenon of victim blaming as a form of secondary victimization within the perspective of victimology in Indonesia. Victim blaming remains a significant issue where victims of crime, particularly in cases of violence, are often blamed for the incidents they experience. This condition not only exacerbates the psychological and social suffering of victims but also hinders their access to justice. The objective of this research is to analyze how victim blaming occurs and to understand its impact as a form of secondary victimization. This study employs a normative juridical method with a qualitative approach, using literature review from legal documents, journals, and relevant academic sources. The findings indicate that victim blaming is influenced by social stigma, cultural perspectives, and a lack of public awareness regarding victims’ rights. Furthermore, such practices result in secondary victimization, where victims experience repeated harm due to negative societal responses. From a victimological perspective, victim blaming contradicts the principle of victim protection and justice. The implication of this research highlights the need for stronger legal protection, public education, and a more victim-centered approach in addressing crime in Indonesia.

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

The rapid development of the internet has increasingly encouraged people to depend on social media as a primary source for obtaining information and sharing personal experiences. This shift in digital behavior has also been adopted by traditional snack sellers in Bandar Lampung, who now utilize social media platforms and strengthen their brand image as key components of their marketing strategies. Accordingly, this study aims to examine the effect of social media marketing dimensions and brand image on consumers’ purchase intention toward traditional snack products. This research applies a quantitative method using a purposive sampling technique, involving 110 respondents who are familiar with the Yussy Akmal and Kue Akong brands and have been exposed to their social media content. Data were collected through questionnaires and analyzed using SPSS version 27 with multiple linear regression analysis. The findings indicate that the dimensions of social media marketing, including entertainment, interaction, trendiness, customization, and electronic word-of-mouth (eWOM), as well as brand image, have a positive and significant influence on consumers’ purchase intention for traditional snacks.

This study analyzes the effect of capital structure and firm growth on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2024. The volatility of the property sector influenced by global and domestic economic conditions encourages the importance of understanding firm value formation mechanisms. The research method uses a quantitative approach with purposive sampling technique resulting in 66 observations from 11 companies during the research period. Data analysis uses Partial Least Squares-Structural Equation Modeling through SmartPLS application to test relationships between variables. The results show that capital structure and firm growth have no direct significant effect on firm value, but have a significant negative effect on dividend policy. Dividend policy has a significant positive effect on firm value and is able to fully mediate the effect of capital structure and firm growth on firm value with Variance Accounted For values of 151.6% and 90.4% respectively. These findings confirm the importance of dividend policy as a credible signaling mechanism regarding the company's ability to generate sustainable cash flows in creating value for shareholders amid the volatility of Indonesia's property sector.  

Digital transformation in the public sector encourages civil servants to utilize technology not only for administrative purposes but also to improve efficiency, accuracy, and work performance. This study examines the influence of Intelligent Learning-Based Training and Digital Training Components on the Digital Productivity of civil servants at the Bureau of Economic Affairs of the Regional Secretariat of Lampung Province, with Adaptive Competence serving as a mediating variable. A quantitative approach with a non-experimental survey design was applied, and data were collected through structured questionnaires distributed to employees engaged in digital-based work activities. The data were analyzed using structural model testing procedures. The findings reveal that Intelligent Learning-Based Training does not significantly influence Adaptive Competence or Digital Productivity. Conversely, Digital Training Components positively and significantly affect both Adaptive Competence and Digital Productivity. Adaptive Competence also has a positive impact on Digital Productivity and mediates the relationship between Digital Training Components and Digital Productivity. However, Adaptive Competence does not mediate the relationship between Intelligent Learning-Based Training and Digital Productivity. These results indicate that civil servants’ digital productivity is more effectively improved through practical, relevant, accessible, and well-evaluated digital training programs than through intelligent learning systems alone. Therefore, public institutions are encouraged to develop digital training initiatives that align with employees’ daily work demands while strengthening their adaptive competence in responding to technological changes.

Early marriage remains a social problem that impacts the education, health, and future of the younger generation. A lack of understanding among adolescents and the community about the risks of early marriage is a major contributing factor to this practice. This community service activity aims to increase the knowledge and awareness of students and young people regarding the negative impacts of early marriage and the importance of planning for a healthy and sustainable future. The activity took place on January 12 at MA Darul Rasyidin, Samangki Village, Simbang District, Maros Regency. Methods used included outreach, discussion, and an interactive approach that actively engaged participants. The results of the activity showed an increase in participants' understanding of the risks of early marriage from a health, educational, social, and legal perspective. This activity is expected to be a preventative measure to reduce the number of early marriages and encourage the formation of a younger generation that is better prepared for the future.

The problem of household waste in Kalanganyar Village, Sedati District, Sidoarjo Regency, is increasing along with population growth, while residents' knowledge about waste sorting is still minimal and processing facilities are limited. This community service program aims to increase awareness and cleanliving behavior through education and mentoring on household waste processing based on the 3R concept (Reduce, Reuse, Recycle). This activity adopts an Asset-Based Community Development (ABCD) approach that focuses on mapping and utilizing local potential, such as health cadres, youth organizations, the spirit of mutual cooperation, and the availability of potential land. The implementation methods include appreciative inquiry, focus group discussions (FGDs), in-depth interviews with the Head of the Sopo Nyongko TPS and community leaders, participatory observation, and practical mentoring for housewives, youth organizations, and TPS managers on February 9. The results of the activity showed an increase in residents' understanding of PHBS and waste management, indicated by the enthusiasm of participants during the educational session. The program also successfully activated local agents of change: youth groups began implementing inorganic waste recycling, and health cadres designed a home-based waste sorting system.

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

Waste management remains a critical environmental issue due to the lack of public awareness in separating organic and inorganic waste, resulting in accumulation and environmental pollution This study aims to analyze and evaluate the development of automatic waste sorting systems based on proximity sensors with full-capacity notification using a Systematic Literature Review (SLR) approach.. The proposed system utilizes a combination of sensors, including proximity sensors for material identification and ultrasonic sensors for detecting object presence and bin capacity, integrated with a microcontroller for real-time processing. Additionally, the system is equipped with IoT-based monitoring that allows users to receive notifications when the waste bin reaches its capacity. The research method involves system design, hardware and software integration, and functional testing to evaluate system performance. The results indicate that the system is capable of sorting waste automatically with a high level of accuracy and responsiveness, while also providing real-time monitoring to support waste management operations. The implementation of this system can reduce manual intervention, increase operational efficiency, and promote better waste segregation practices. Furthermore, this study highlights the potential of integrating smart technology into environmental management systems, contributing both theoretically and practically to the development of sustainable waste management solutions.

The exponential growth of digital music catalogs on streaming platforms such as Spotify has made personalized recommendation systems crucial for enhancing user experience. This study develops a hybrid music recommendation system that addresses both warm-user and cold-user scenarios by combining Alternating Least Squares (ALS) collaborative filtering with content-based filtering (CBF) augmented by a popularity component. The dataset consists of 8,549,544 user-track interactions and a master file of 1,204,025 tracks with ten audio features. After preprocessing, users were segmented into 14,880 warm users and 723 cold users based on a five-interaction threshold. The ALS model was trained on the user-item implicit feedback matrix and tuned through grid search over factors, alpha, and regularization. CBF was implemented using cosine similarity on normalized audio features, while popularity scores were applied for new users with insufficient history. Evaluation used Precision@10, Recall@10, and NDCG@10. The final ALS configuration achieved NDCG@10 of 0.1116, representing a 30% improvement over baseline, while the hybrid CBF improved NDCG@10 for cold users from 0.0070 to 0.0201. Findings indicate that adaptive routing among ALS, CBF, and popularity reliably handles different user states, providing a practical foundation for production-grade music recommendation systems.

The limited use of interactive learning media has made it difficult for students to visualize the functions and assembly flow of computer components. This study aims to design and develop an Android-based educational game called “Assemble & Learn” as an interactive medium for computer assembly lessons, specifically for vocational high school students at SMK Negeri 1 Tanjung Jabung Barat. The development process follows the Multimedia Development Life Cycle (MDLC), which includes the stages of concept, design, material collection, assembly, testing, and distribution. The learning content covers several core competencies: KD 3.2/4.2 on computer assembly, KD 3.3/4.3 on assembly testing, KD 3.4/4.4 on BIOS configuration, and KD 3.5/4.5 on operating system installation, with a focus on KD 3.2 and KD 3.5. Research instruments consist of validation questionnaires for subject-matter experts, media experts, and student trials using the System Usability Scale (SUS). Validation results show that the educational game received an average score of 94% from media experts and 100% from subject-matter experts, both categorized as “Highly Feasible.” Meanwhile, student trials indicated strong acceptance, with an average SUS score of 85% (excellent usability). In conclusion, the “Assemble & Learn” educational game offers an innovative solution to boost learning motivation, simplify material visualization, and provide flexible practice opportunities, thereby supporting the achievement of computer assembly competencies in an optimal and effective way.

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

This study aims to analyze the effect of capital structure and financial performance on firm value at PT Elang Mahkota Teknologi Tbk during the period 2015–2024. Capital structure is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Equity (ROE), and firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach with a descriptive method. The data analysis techniques used include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that capital structure (DER) has a positive and significant effect on firm value, as indicated by a t-statistic of 3.302, which is greater than the t-table value of 2.365, with a significance level of 0.013 (< 0.05). Financial performance (ROE) also has a positive and significant effect on firm value, with a t-statistic of 2.638, exceeding the t-table value of 2.365, and a significance level of 0.034 (< 0.05). Simultaneously, DER and ROE have a significant effect on firm value, as evidenced by an F-statistic of 6.384, which is greater than the F-table value of 4.737, with a significance level of 0.026 (< 0.05). The coefficient of determination indicates that 64.6% of the variation in firm value can be explained by capital structure and financial performance, while the remaining percentage is influenced by other variables outside the research model.