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Background Cash waqf is an innovation in waqf asset management that provides flexibility and greater economic potential in the context of Islamic law. In Islamic law, cash waqf is defined as the handing over of cash for social and religious purposes, which is then managed to produce benefits for society. In Indonesia, regulations regarding cash waqf have been regulated in statutory regulations, including Law no. 41 of 2004 concerning Waqf, which provides a legal framework for more effective management of waqf. However, challenges in implementing cash waqf still exist, including outreach to the community, lack of understanding of this concept, and management mechanisms that are not yet optimal.

Penelitian ini bertujuan untuk mengkaji bagaimana Pajak Pertambahan Nilai (PPN) dipungut di KJPP Sugianto Prasodjo dan Rekan Cabang Palembang, dengan fokus pada mekanisme penghitungan, pemungutan, dan pelaporan PPN atas jasa penilaian. Sebagai Pengusaha Kena Pajak (PKP), perusahaan diwajibkan untuk menerbitkan faktur pajak, menyetor PPN yang terutang, dan menyampaikan SPT Masa PPN sesuai dengan peraturan perpajakan, termasuk penerapan tarif PPN 11% sebagaimana diatur dalam Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP). Penelitian ini menggunakan pendekatan kualitatif deskriptif, memanfaatkan wawancara, observasi, dan analisis dokumen transaksi seperti kontrak, faktur, faktur pajak keluaran, dan laporan pajak. Metodologi ini bertujuan untuk memberikan pemahaman yang mendalam tentang proses administrasi perpajakan yang digunakan oleh perusahaan. Temuan penelitian menunjukkan bahwa perhitungan Dasar Pengenaan Pajak (DPP), penetapan PPN, dan pembuatan faktur pajak melalui aplikasi e-Faktur telah dilakukan sesuai dengan ketentuan yang berlaku. Selain itu, penyampaian SPT Masa PPN melalui DJP Online biasanya diselesaikan tepat waktu, sebelum tanggal 20 setiap bulannya. Namun, penelitian ini juga menemukan beberapa tantangan, termasuk inkonsistensi antara nilai kontrak dan faktur, keterlambatan pemrosesan faktur akibat penumpukan pekerjaan, dan kendala teknis pada sistem e-Faktur dan DJP Online. Secara umum, proses pemungutan PPN di KJPP telah berjalan efektif. Namun, perusahaan perlu meningkatkan akurasi administrasi, memastikan pencatatan yang konsisten, dan meningkatkan kompetensi tenaga kerjanya untuk mengurangi kemungkinan kesalahan.

Berdasarkan Nota Kesepahaman Bersama Nomor 131/KMA/SKB/X/2012 antara Mahkamah Agung, Kepolisian Republik Indonesia, Kejaksaan Republik Indonesia beserta Kementerian Hukum dan HAM Republik Indonesia tentang Penetapan Ulang Kriteria Pelanggaran Ringan dan Besaran Denda, Prosedur Pemeriksaan Cepat dan Penerapan Sistem Keadilan Restoratif serta Aturan yang ditetapkan oleh Kepolisian Republik Indonesia Nomor 8 Tahun 2021 tentang Pengelolaan Pelanggaran Pidana Dengan Pendekatan Keadilan Restoratif. Perihal mengenai beberapa tindak pidana tertentu, dapat diselesaikan melalui keadilan restoratif. Pelaksanaan keadilan restoratif telah diupayakan dalam kasus pembuangan bayi di Polsek Ngaliyan Kota Semarang. Topik yang diperhatikan dalam riset ini adalah bagaimana penerapan keadilan restoratif terhadap pelaku tindak pidana pembuangan bayi dan bagaimana tinjauan yuridis terhadap penerapan keadilan restoratif di Polsek Ngaliyan Kota Semarang. Pendekatan yuridis normatif diterapkan dalam penelitian ini. Kumpulan data sekunder akan digunakan untuk mendukung temuan-temuan yang ditunjang dengan wawancara oleh Polisi Polsek Ngaliyan yang berpengalaman dalam melaksanakan keadilan restoratif. Temuan penelitian yang didapat, menunjukkan bahwa pelaksanaan keadilan restoratif terhadap pelaku tindak pidana pembuangan bayi telah direalisasikan selaras dengan Peraturan Kepolisian Negara Republik Indonesia Nomor 8 Tahun 2021 tentang Pengelolaan Pelanggaran Pidana Dengan Pendekatan Keadilan Restoratif. Namun, Peraturan Kepolisian tersebut tidak sejalan dengan implementasi Nota Kesepahaman antara Mahkamah Agung, Kepolisian Republik Indonesia, Kejaksaan Republik Indonesia beserta Kementerian Hukum dan HAM Republik Indonesia yang telah turut menandatangani. Polisi Polsek Ngaliyan telah berupaya menegakkan keadilan dengan mengikutsertakan keluarga pelaku untuk mengupayakan pemulihan yang baik dan damai dengan tujuan agar kelangsungan hidup bayi pada akhirnya dapat dipastikan dan pelaku tindak pidana pembuangan bayi ini mendapatkan arahan yang tepat untuk mengembangkan perilaku dan karakter yang baik secara berkesinambungan. Pelaksanaan keadilan restoratif ini turut mengundang perwakilan dari masyarakat Kecamatan Ngaliyan dengan mengutamakan diskusi secara kekeluargaan untuk bersama-sama mencari penyelesaian yang adil melalui perdamaian terhadap perkara tindak pidana pembuangan bayi tersebut.Kata kunci : Keadilan Restoratif, Tindak Pidana Pembuangan Bayi, Peraturan Kepolisian Nomor 8 Tahun 2021.

This study aims to analyze the legal protection for investors in the capital market through the harmonization of existing regulations. In the context of Indonesia's capital market, legal protection is a crucial aspect for maintaining investor confidence and creating a healthy investment climate. Although various regulations, such as Law No. 8 of 1995 on Capital Markets, have been established, the implementation of legal protection still faces several challenges, including a lack of alignment between existing regulations. This research employs a normative approach with legal analysis and literature review as data collection methods. The findings indicate that regulatory harmonization is essential to enhance the effectiveness of legal protection for investors, both preventively and repressively. With harmonization in place, it is expected that regulations can operate more effectively and provide better protection for investors in the capital market.    

The circulation of alcoholic beverages is often unlicensed, particularly traditional alcoholic beverages, which are frequently distributed without a license due to being considered cultural heritage or customs specific to certain regions in Indonesia. This situation raises concerns regarding both legal compliance and public health. This research examines the licensing process for the sale and purchase of traditional alcoholic beverages in Indonesia, focusing on the Presidential Regulation of the Republic of Indonesia Number 74 of 2013 concerning the Control and Supervision of Alcoholic Beverages as an analytical framework. The study aims to explore the regulatory environment surrounding the distribution of these beverages and evaluate the challenges and opportunities for obtaining proper licenses. The research further discusses the role of the Online Single Submission Risk Based Approach (OSS-RBA) system, a digital platform designed to simplify the licensing process for businesses. This study is expected to serve as a valuable reference and knowledge resource for the public, providing clarity on the licensing process for alcoholic beverages. It also aims to raise awareness of the legal framework and facilitate smoother and more transparent processes for distributing alcoholic beverages in Indonesia.

The Village Consultative Body as a village legislative institution has the function of compiling and enacting regulations together with the village head. BPD also has the authority to legislate, supervise and empower the community as regulated in Law Number 6 of 2014 concerning Villages. Apart from making regulations, the BPD also has the authority to supervise the running of village government, especially in implementing village regulations and implementing the village budget. From the explanation above, the author formulates two problem formulations, namely how the legislative authority of the Village Consultative Body in forming village regulations based on Law Number 6 of 2014 concerning Villages and how to apply the theory of participatory democracy in forming village regulations. The purpose of this research is to analyze and understand the legislative authority possessed by the Village Consultative Body (BPD) in the process of forming village regulations in accordance with the provisions of Law Number 6 of 2014 concerning Villages and analyze the application of participatory descriptive theory by the Village Consultative Body (BPD). in the formation of village regulations. In this research the author uses a type of normative legal research where this research will focus on laws as legal material. The results of this research are that the Village Consultative Body (BPD) as a representative of the community has the authority to play an active role in making village regulations that have been regulated in the Law and active community participation can strengthen the legitimacy of village regulations and improve village governance and there needs to be ongoing efforts to strengthen community participation.

Law Number 15 of 2019 in Article 58, Article 85 and Article 91 contains authority that must be carried out by ministries or institutions that carry out government affairs in the field of Legislation Formation. Until early 2025, the government has not formed the ministry or institution in question. The legal issue of this normative legal research: What is the form of regulation of harmonization, rounding, and consolidation of the conception of the Draft Regional Regulation? What is the authority of the ministry in harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation? The arrangement of harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation involves a series of steps that are structured and regulated by laws and regulations. Harmonization is the process of harmonizing and unifying draft regulations so that there is no conflict with existing regulations. Coordination, For the Draft Regional Regulations that come from the Regional People's Representative Council, harmonization is coordinated by the fittings of the Regional People's Representative Council that handles the field of legislation. The authority of the ministry in harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation is rooted in Article 18 paragraph (6) of the 1945 Constitution which states that local governments have the right to establish regional regulations, which are the implementation of regional autonomy. Article 236 of Law Number 23 of 2014 emphasizes that regional regulations must be prepared as an elaboration of higher laws and regulations. Since the promulgation of Law Number 15 of 2019, there has been a significant change in the authority to harmonize the Draft Regional Regulations.

Garbage is a problem that often occurs everywhere. One example is in Tanjungpinang City with various types of waste problems, one of which is plastic waste. For this reason, it needs to be handled seriously. One of the measures that has been carried out by the Tanjungpinang City government regarding the handling of plastic waste is to create a Tanjungpinang Mayor regulation policy no. 14 of 2022 concerning reducing the use of plastic bags. This regulatory policy was implemented on July 7 2022 and the policy of this regulation has been in place for approximately 2 years now. However, the results of implementing this policy regulation are still not as expected, with the data that has been presented in the background proving that every year there is an increase and plastic waste is in second place among the number of types of waste that exist. For this reason, this research aims to evaluate all forms of activities in implementing this policy using a descriptive qualitative approach according to the evaluation theory of Abdulkahar Badjuri & Teguh Yuwono (2002) which consists of 4 indicators, namely: suitability evaluation, effectiveness evaluation, efficiency evaluation and meta evaluation. Based on this theory, this research hopes that in the future this problem can be resolved and that regulatory policies run as expected so as to produce the desired results.

This study aims to analyze the suitability of the term of office of the Neighborhood Association (RT) administrators with the provisions contained in Regent Regulation Number 24 of 2020 concerning the Organization and Work Procedures of Neighborhood Associations. The term of office of RT administrators is an important aspect in running the government at the village/sub-district level which affects the effectiveness of community services and the sustainability of development programs. Through a normative legal research approach, this study examines whether the provisions on the term of office of RT administrators stated in the regulation are in accordance with applicable legal principles, community needs, and practices in the field. The research methods used are document studies, interviews with RT administrators and related parties, and comparative analysis with similar policies in other areas. The results of the study indicate that there are several discrepancies between the provisions on the term of office stated in the Regent Regulation and the real conditions that occur in the field. Some RT administrators have difficulty in carrying out a term of office that is too short, while others feel that a term of office that is too long can hinder the regeneration of the administration. This study recommends that there be a revision to the Regent Regulation Number 24 of 2020, by considering the existing findings, and providing space for the community to participate more actively in the process of replacing RT administrators.

This article aims to explain how the presence of Islamic houses of worship called mosques in Indonesia in the context of Indonesia's diverse religious landscape. It highlights the role of mosques not only as centers of religious practice but also as vital community centers that foster social cohesion and spiritual development. This study emphasizes the importance of complying with government regulations regarding the establishment of religious buildings, as outlined in the Joint Ministerial Regulation (PMB) No. 9 and 8 of 2006, which aims to maintain public order in a pluralistic society. Through qualitative-descriptive methods, this study analyzes various sources to provide a comprehensive understanding of the dynamics surrounding religious practices and the legal framework that governs them in Indonesia. Ultimately, this study underlines the need for tolerance and mutual respect among different religions to promote harmony in a multicultural country.

This study aims to find out and analyze the legal basis for considering the regulation of fine sanctions of Kupang Mayor Regulation Number 7 of 2013 concerning the health of mothers, infants and children under five and to find out and assess the effectiveness of the enforcement of Kupang Mayor Regulation Number 7 of 2013 concerning the Health of Mother, Infants and Children under five through the regulation of fine sanctions. This type of research is empirical normative research using interviews and data analysis methods that are carried out qualitatively. In this study, the author uses a type of empirical normative research or legal research that examines written law from the aspects of theory, history, philosophy, comparison, structure and composition, scope and material, general explanation of article by article, formality and binding force of a law but not binding aspects of its application or implementation. The results of the study show the legal basis for considering the regulation of fine sanctions in Kupang Mayor Regulation Number 7 of 2013 concerning the health of mothers, infants and children under five, because there are still incidents of childbirth outside health facilities in the working area of the Bakunase Health Center which can be at risk of maternal and infant mortality rates. This happens because there are still pregnant women who give birth at home because of impromptu childbirth so that childbirth does not occur in health facilities but outside health facilities or at home and childbirth is still helped by birth attendants. The risk of maternal and infant mortality can still occur. The effectiveness of the enforcement of Kupang Mayor Regulation Number 7 of 2013 concerning the Health of Mothers, Infants and Children Under Five through the regulation of fine sanctions in the working area of the Bakunase Health Center has been effective for health workers. For the public, there are still many who do not know about the Regulation of the Mayor of Kupang Number 7 of 2013 concerning the Health of Mothers, Babies and Children under five so that there are still incidents of childbirth outside health facilities and childbirth assisted by shamans. Knowledge about childbirth, attitudes and family support in this study also has an important role in determining mothers to have a safe delivery. It is suggested that new regional regulations need to be socialized to the community so that existing regulations can run effectively. An obedient society is also a basic thing so that regulations can run effectively.

Perizinan usaha mikro, kecil, dan menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi lokal, terutama di Kabupaten Sukoharjo. Meskipun sistem perizinan telah disederhanakan dengan adanya kebijakan Online Single Submission (OSS), implementasi perizinan UMKM di Kabupaten Sukoharjo masih menghadapi berbagai kendala yuridis yang menghambat efektivitasnya. Kendala tersebut antara lain berupa tumpang tindih regulasi dan kurangnya pemahaman hukum di kalangan pelaku UMKM mengenai pentingnya izin usaha. Tujuannya untuk menganalisis implementasi perizinan UMKM di Kabupaten Sukoharjo dari perspektif yuridis, serta mengidentifikasi kendala dan solusi yang dapat diterapkan. Penelitian ini merupakan penelitian hukum normatif-empiris dengan pendekatan peraturan perundang-undangan dan pendekatan lapangan. Berdasarkan hasil penelitian, ditemukan bahwa penyederhanaan regulasi, edukasi hukum, dan peningkatan kapasitas layanan perizinan menjadi solusi yang dapat meningkatkan efektivitas perizinan UMKM di daerah tersebut.

Indonesian Goverment did so many changes in a way to ease and to grow the sentimen of investor which is good and can attract new company to born and growth in Indonesia. To increase investment and to speed up the growth of Economic also to improve a Good Governance system to led a better future. With the dealth of Peraturan Pemerintah No. 5 Tahun 2021 it talks about Execution License Bussiness Base on Risk, then Indonesian Governance has been launched OSS-RBA to ease make the license of bussiness. This study to acknowledge the plus and minus of license for bussiness base risk and the excution to online law single submission to push more investment also it triggred because of excecution license base risk for the better future of investment positivity. Then as long as I know I can conclude from the procedural it is very closely related and influental to the license of bussiness because in this way can give an ease to all enterpreneurs, however this impact could not happen if it’s written only in the books of law Undang-Undang which exist, not only to refers on normatively orders, but it should be consistanly, commited in the implementing the right rules.

The goal of this study is to learn what some of the many Rugby players at Universitas Negeri Surabaya know about the rules game in 2023. This essay is really scriptural. The survey was conducted using wrong and correct tes to gather data with share the draft. 41 athlete UKM Rugby are the subjects of the essay Data is available from 3 April - 5 April 2023. Deskriptif quantitative analysis is used in data analysis technique and is disclosed in persentace form. The results show the members of the team fall into the following categories: very high sebesar 0%, high sebesar 9,8%, medium 36,6%, low 48,8%, and very low 4,9%. The aforementioned study's findings suggest that the members of the University of Negeri Surabaya's rugby team need to be more motivated to train and learn with discipline and grit. In addition, Rugby University of Negeri Surabaya instructors must provide theoretical material to improve players' cognitive awareness, particularly that of new players, It is highly recommended for all students and supporters of the University of Negeri Surabaya to support the team's rugby team to the very end so that they can achieve higher standards of performance in the future and enhance the university's reputation.

Agrarian disputes in Indonesia often face challenges in ensuring legal certainly, including the execution of Supreme Court Decision No. 109/PK/Pdt/2022 concerning the Dago Elos land dispute. This study aims to analyze the legal certainly of the execution involving the Muller family’s claim based on the colonial Eigendom Verponding system and the physical control of the land by local communities. Using a normative judicial approach and descriptive qualitative analysis, primary legal documents and legal literature were purposively selected as the main data sources. The study found significant barriers to execution due to local community resistance and conflicts between colonial and national agrarian systems. The main conclusion highlights challenges in implementing the principle of legal certainty, even though the old rights have been recognized. The novelty of this research lies in its analysis of the relationship between colonial and national regulations in agrarian disputes. This study recommends comprehensive agrarian law reform to prevent similar conflicts and strengthen public trust in the national legal system.

Meningkatnya kasus bullying yang terjadi di sekolah saat ini menjadi salah satu masalah utama dalam sistem pendidikan saat ini. Hal ini dapat dilihat dari banyaknya berita tentang ramainya kasus bullying di sekolah. Pendidikan karakter merupakan salah satu hal yang dapat dilakukan dalam mengatasi dan mencegah terjadinya bullying. Tujuan penelitian ini adalah untuk; 1) Mengetahui penerapan pendidikan karakter di MTs Insan Mulia Jimbaran; 2) Bentuk pencegahan praktik bullying di MTs Insan Mulia Jimbaran; 3) Bagaimana pengelolaan pendidikan karakter dalam pencegahan praktik bullying di MTs Insan Mulia Jimbaran. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan teknik analisis deskriptif kualitatif. Data penelitian yang digunakan adalah data primer yang didapatkan dari wawancara dan observasi, dan sekunder yang didapatkan dari dokumentasi yang berasal dari MTs Insan Mulia. Hasil dari penelitian; 1) Pelaksanaan pendidikan karakter di MTs Insan Mulia dilakukan dengan menerapkan beberapa nilai seperti nilai agama, kejujuran, keadilan, kebijaksanaan yang diintergrasikan ke dalam kegiatan intrakulikuler, kokurikuler, dan ekstrakulikuler; 2) Bentuk pencegahan praktik bullying di MTs Insan Mulia berupa tata tertib/peraturan, konseling behavior, diberikan pemahaman dan pengetahuan, dan kerjasama antara sekolah dengan orang tua; 3) Pengelolaan pendidikan karakter di MTs Insan Mulia dilakukan melalui beberapa tahapan, yaitu perencanaan, pelaksanaan, dan evaluasi.

To carry out the constitutional mandate to overcome the very complex problems arising among youth, the Indonesian government, through the BKKBN organization, has launched a program called Generasi Beplan, or GenRe for short, for teenagers. Planning Generation, integrated into the Youth/Student Information and Consulting Center (PIK R/M), aims to provide communication, information, and education services to reproductive health adolescents to create quality adolescents. Many countries have issued regulations on reproductive health services, but implementation is still limited. The author uses a qualitative research method using a descriptive analysis method. The data collected is secondary data in the form of legal regulations related to adolescent reproductive health services. The results of this study indicate that UKM PIK-M Garuda Bhakta has implemented adolescent reproductive health services in the form of KIE provided during peer teacher training. At the same time, KIE (communication, information, and education) is provided formally and informally, as well as activities that empower the younger generation as peer educators. Therefore, implementation of adolescent reproductive health services at Bhakti Wiyata Kediri Institute of Medical Sciences through UKM PIK-M Garuda Bhakta has been carried out in accordance with the constitutional provisions of PP No. 61 of 2014.

The Regional Regulation of Palangka Raya City Number 09 of 2012 focuses on regulating the use of public spaces and economic activities, including the presence of street clowns as an important element in the city's cultural diversity. Street clowns, who serve as both entertainment and a source of income, face significant challenges due to this regulation, especially regarding permits, locations, and operating hours. Although aimed at creating a neat and orderly urban environment, the implementation of regulations often does not consider the broader social impacts, thereby limiting their mobility and disrupting their income. This research analyzes the impact of Regional Regulation Number 09 of 2012 on the lives of street clowns, by exploring the provisions in the regulation and their responses to the challenges faced. The methods used include literature review and data analysis from previous research, regulatory documents, and related literature. The research results are expected to provide insights into the interaction between government regulations and the lives of the informal sector community, as well as to evaluate the balance between urban planning and the protection of street clowns' rights as an integral part of Palangka Raya's culture.

Rokan Hulu Regency in the implementation of swallow cultivation has been regulated in Rokan Hulu Regent Regulation No.4 of 2009 concerning business license management and swallow's nest business license. There are still many swallow nests that are established not in accordance with the provisions in the Rokan Hulu Regent Regulation, have not processed the swallow nest business license. Regent of Rokan Hulu, have not taken care of the license and there are still people who do not know that there is a regulation on swallow nests. do not know that there are rules governing the establishment of swallow nests. swallow's nest. This research aims to evaluate  Regent Regulation number 4 of 2009 concerning business licenses for the management and swallow nest business license in Kunto Darussalam Subdistrict, Rokan Hulu Regency and its inhibiting factors. Rokan Hulu and its inhibiting factors. The theory used is Lester and Stewart (2000). divides policy assessment into four types. The suggested types or models are: a) Process evaluation b) Impact evaluation c) Policy evaluation, evaluation to test relevance d) Meta-evaluation. The results of this study found that there was still no maximum socialization (communication) given to the community. Facilities and infrastructure (facilities) that have not been maximized by utilizing existing websites.

Oeletsala Village Regulation Number 3 of 2020 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2020, Oeletsala Village Regulation Number 3 of 2021 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021, Oeletsala Village Regulation Number 02 of 2022 Oeletsala Village Medium-Term Development Plan (RPJM-DESA) for 2022-2027, Oeletsala Village Regulation Number 01 of 2022 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021,  Oeletsala Village Regulation Number 01 of 2023 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for the 2022 Fiscal Year. This research is an empirical legal research based on events that occur in the field and research conducted directly. The sources of research data are primary data, secondary data and tertiary data. The analysis of legal materials uses analysis to test data from specific to general which is carried out in a juridical-qualitative manner and presented in a descriptive form. The results of the study show that: (1). Community participation is the active participation of community members as individuals, groups, or communities in joint decision-making, program planning and implementation, as well as the process of community development inside and outside the community. The basics of emotional awareness and responsibility. (2). internal obstacles to community participation in the formation of Oeletsala Village Regulations, related to low knowledge and education factors and community work factors that take up a lot of time, external community participation in the formation of Village Regulations, namely related to the role of the Oletsala Village government in building relationships with the community.