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This study analyzes the legal relationship of engagement to local wisdom in East Manggarai district. The method used in this research is a qualitative approach whose data collection is through observation and interviews. The purpose of this study was to find the relationship between the law of engagement and the local wisdom of providing interest-bearing loans (Célong Séng Bunga) in East Manggarai district. The existence of engagements and guarantees in providing loans to people in need is the basis of the existence of this zinc interest celong system, but in the past the community still did not know that there was a connection between the activities of this zinc flower celong with the engagement and guarantees contained in the Civil Code. With the zinc celong system, this interest on lending and borrowing helps local communities in fulfilling the agreements they make. Interest-Bearing Loan System, Agreement Fulfillment, Local Wisdom

Financial reports are records of financial information from a company in an accounting period. The existence of financial reports that can be used to describe company performance, especially in the financial sector. The purpose of financial reports is to provide information about the financial position and cash flows of an entity that is useful for the majority of users of financial reports in making economic decisions. The culinary business of Timor Sea grilled fish and kupang sei pork is one of the businesses operating in the culinary business sector. Since this business was built, the Timor Sea Grilled Fish and Kupang Sei Pork culinary business has not recorded financial reports so that sometimes errors occur in detailing the income and expenses of the business.

Cooperation between economic actors such as financial institutions is an embodiment of the concept of the rule of law in economic development. Financial institutions such as banks provide credit to the public but there are also credit risks. So Bank Indonesia issued Guidelines for Preparing Credit Policies (PPKPB) for Commercial Banks, on March 31 1995, through Bank Indonesia Directors' Decree No.27/162/KEP/DIR which contains credit agreements in standard form. The existence of standard clauses in bank credit agreements containing the debtor's obligations, which aim to protect the creditor's interests, is unfair to the debtor. For this reason, it is necessary to study the weaknesses in the regulation of default on agreements with guarantees of mortgage rights. This research is based on John Rawls's Theory of Justice and Lawrence M. Friedman's Legal System Theory. The research specifications are analytical descriptive, with a sociological juridical research type. Regulations on default on agreements with guaranteed mortgage rights have weaknesses in the legal structure aspect, namely the lack of synergy between law enforcement officials. Apart from that, there are weaknesses in the legal substance aspect, namely related to the provisions contained in Article 15 UUHT, as well as weaknesses in the legal culture aspect which can be seen from the public's lack of knowledge about credit agreements and the lack of socialization regarding legal regulations related to the basic principles of agreement law.

Violence against children still often occurs in the city of Surabaya. Families still face obstacles in solving problems due to parents' lack of understanding in caring for children. Families need a place for consultation and support as well as learning processes so that the scope of the family can be maximized. The Surabaya city government is trying to protect children. One of the efforts of the Surabaya City Government is that the Ministry of Women's Empowerment and Child Protection (PPPA) has the best Family Learning Center (PUSPAGA) program. PUSPAGA services are under the auspices of the Surabaya City Women's Empowerment and Child Protection, Population Control and Family Planning (DP3APPKB) Service. PUSPAGA Surabaya City is present in the community for those who need services related to family problems, including childcare information. The aim of this research is to find out how the PUSPAGA program is evaluated in efforts to prevent child violence in DP3APPKB Surabaya (Counseling Service Case Study). This study uses a qualitative method. The theory used belongs to the PUSPAGA Program using Ripley's 7 evaluation indicators (Purwanto & Sulistyastuti, 2012), namely access, coverage, frequency, bias, service delivery, accountability, suitability of the program to needs. The PUSPAGA program for Surabaya City Counseling services has been running well in every indicator. Even so, the Surabaya City Government should be more proactive in informing the public about the existence of PUSPAGA services in the City of Surabaya.

Tanjung Pinang is the capital of the Riau Islands which has so many UMKM in the area that need to be fostered and developed so that all the businesses they own can become the focus of the community. Planning for the entry of Alfamart and Indomaret requires further study. Is it really necessary and very important for its existence in Tanjungpinang? So it is interesting in this research how intensive the government is in achieving the goal of entering this company and how urgent it is in the Tanjungpinang economy. Because in reality so many supermarkets in Tanjung Pinang will suffer losses and are far from profitable. So the role of government in providing policies must be more precise. This research uses a descriptive quantitative method, by collecting existing data related to existing problems using literature studies, interviews and other references. The aim of this research is to find out why the entry of Alfamart and Indomaret in Tanjung Pinang was rejected and what the future urgency of this is. And with research, it will form and add references to other students which will give rise to relevant answers

The role of women in building village government is very important, because they contribute to the economic, social and environmental sectors. Women also have a key role in managing natural resources, local economic activities and maintaining environmental sustainability to build strong social networks in village communities. Women’s involvement is an absolute requirement in efforts to realize village development as an independent village. It is impossible for a country to prosper if its women are left behind. The complete and comprehensive development of a country requires the full role of women in all areas of life. Women as citizens or as sources of village development have the same rights, obligations and opportunities as men in all development activities in the country. All life. The role of women has also been accommodated by all national development regulations, such as Law no. 6 of 2014 concerning Villages, which states that women’s involvement is very necessary for village development. With the existence of women in Ciseeng Village, which is the location of this research, most residents here position women as equal to men. This means that women can also hold government positions ranging from BPD, Village Apparatus, to Village Head. In Ciseeng itself, the role of women in all aspects of development is quite pronounced, starting from participating in building village facilities, maintaining village security, PKK in empowering families, and so on.

The Indonesian Muslim Scholars Association (ICMI) is a community organization that is Islamic, Indonesian, cultural, scientific, and intellectual. ICMI aspires to realize a moral and competitive civil society life order, so that it is prosperous outwardly and mentally. This research was motivated by the curiosity of researchers to find out the contribution of ICMI Wonosobo Regency to the lives of Muslims in Wonosobo. This paper is a qualitative field research, and is analyzed excitively. Conducted on Thursday, November 23, 2023 in Wonosobo Regency, with the object of research ICMI Regional Deliberation VII Wonosobo Regency Regional Organization, and the research subjects consisted of the activity committee, ICMI Wonosobo regency administrators, and several organizations, which involved 27 responses. The results of this activity show that the existence of the Indonesian Muslim Scholars Association (ICMI) in Wonosobo Regency implicitly has an impact on the community through inspiration. The idea emerged from the Indonesian Muslim Scholars Association in Wonosobo Regency to be able to advance Muslims themselves. The real impact can be proven by the large number of cadres of the Association of Scholars who enter the government bureaucracy with expertise in their respective fields. The conclusion focuses on the importance of the Indonesian Association of Muslim Scholars and its contribution and implications for the expansion of community empowerment in the social domain of the community. This research contributes to more specific future research directions and their contribution to sustainable human resource development.

Al- Quran a part from its position as the main source of Islamic teachings, the Koran is also a significant one. Therefore, since the time of the Prophet Muhammad SAW, and his companions until now, the ulama have produced various works of interpretation with a variety of methods and styles as their reflection on the Al-Quran. However, these interpretations are not an easy thing, because a person's understanding cannot be separated from several factors such as scientific background, experiences, socio-political conditions and so on. The problem regarding the view of death is that recently there has been no clear definition of death, as a result of increasingly sophisticated technology and also the existence of several deaths before entering the era of technological sophistication. Death in the world of modern medicine has the definition of the end of certain biological functions, the cessation of vital organs. such as breathing, heart rate, or blood pressure. However, advances in medical technology have given rise to controversy regarding what criteria should be used to determine whether a person is dead, because currently, in the world of modern medicine, the reference for determining death is the death of the brain stem (brain death).

The development of the world of international business creates a new dynamic regarding consumer behavior where consumers have personality traits that may be inherent due to existing culture or originate from inner turmoil to make changes related to meeting needs. Consumers' product purchasing decisions can be influenced by cultural factors in various countries. The existence of different societal needs and environmental conditions which include various things, such as lifestyle, economics, social, political and cultural, also encourage and influence consumer purchases. Kotler (2008) says that culture is the most basic cause of a person's desires and behavior, a person's behavior is learned and grows in a society or country, as a person learns the basic values of perception, desires and behavior from family and institutions. -important institutions in other countries. Literature study methodology was used to conduct this research. Cultural factors can influence purchasing behavior in a variety of ways, including product or service presentation, marketing communications, and how a company interacts with customers.

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

 The development of Science and Information and Communication Technology is now increasingly rapid and increasingly widespread down to the village level. The existence of science and technology and ICT can also influence the development of a region, and other benefits. The aim of this research is to identify the development of science and technology and ICT in Nagori Simbolon Tengkoh, both in terms of facilities and infrastructure, as well as human resources. The method used is a descriptive method with the research location in Nagori Simbolon Tengkoh in Simalungun Regency. The results of the analysis from our research show that there are limited human resources who use ICT, but the internet network covers the entire area in Nagori Simbolon Tengkoh.

The existence of an Independent Commissioner in a Limited Liability Company (PT) is a crucial element in realizing Good Corporate Governance (GCG). The role of the Independent Commissioner is not only as a supervisor, but also as a balancer of the interests of shareholders, management and other related parties. So with this Independent Commissioner, transparency, accountability and company integrity can be improved. This explains how the role of the Independent Commissioner makes a positive contribution to the company's sustainability and stakeholder trust, company reputation, and creates a healthy and sustainable business environment. So, the existence of an Independent Commissioner is not just a formality, but the main key in realizing Good Corporate Governance (GCG) practices in Limited Liability Companies.

Rice plants (Oryza sativa L.) are rice-producing plants which are a source of carbohydrates for most of the world's population. Almost 95% of Indonesia's population consumes rice as a staple food, so every year the demand for rice increases as the population increases. Therefore, farmers must choose quality seeds. In this era of fast and efficient technological progress, this is a very good thing for all progress in various fields. more and more fields of knowledge are developing, one of which is the existence of a decision-making system. a set of model-based procedures for processing and valuing data to help managers make decisions. This decision-making system uses several variables as input consisting of: type of variety, seed shape, seed color, root, seed age. The method used by the author is Fuzzy Tsukamoto. In the Tsukamoto method, it is explained that each consequence in IF-Then must be explained with a fuzzy set that has a membership function that does not change or is monotonous and for programming it uses PHP. The results obtained from the research that the authors conducted were in the form of a decision-making system to get the best seed yields.

To ensure legal certainty in a country, various countries in the world have different legal systems which are acclimated to the needs and characteristics of each country. In general, two legal systems are commonly applied, namely the civil law legal system and the common law legal system. The civil law system is a legal system that originates from mainland Europe and is based on Roman law with the main characteristic being the existence of a codification system of the main legal principles. The three primary features of civil law legal systems are codification, non-precedential judges, and an inquisitorial judiciary. Meanwhile, the common law system is a system that refers to customs in England that are not written down and which through judge decisions are then made legally binding. The choice of the legal system will affect the preparation of legal products and the results decided. The choice of legal system significantly impacts legal products produced, whether regulations or jurisprudence. Indonesia's recent Constitutional Court verdict (90/PUU-XXI/2023) is raising concerns over its legitimacy and potential impact on the country's legal framework. Further analysis and scrutiny are necessary.

This research aims to describe stock price competition in a literary work. The literary work used in this research is a short story entitled Starbucks Coffee, Suatu Senja by A. M. Lilik Agung. The method used is a qualitative approach using document study techniques. The activities carried out were reading, viewing, interpreting and analyzing the short story Starbucks Coffee, Suatu Senja. The results obtained will be described in sentence form. The research results show that there are two aspects contained in the short story Starbucks Coffee, Suatu Senja namely the social aspect and the investment aspect. The social aspect is described by the existence of rivalry/competition from both parties. Meanwhile, the investment aspect is illustrated by the decline in share prices on the stock exchange.

This research explores the role of good and effective communication in the IPNU/IPPNU organization in Keboansikep Village. The research focus includes identity between members, quality of cooperation, and solidarity among organizational members. The research method involved interviews with IPNU/IPPNU members to understand their perceptions of the role of communication in the organization. The research results show that although there are efforts to maintain good communication, the existence of group differences can create pros and cons between members. To overcome these obstacles, research recommends regular activities such as meetings and joint sports activities between members. In addition, large activities such as Islamic New Year celebrations can be used to strengthen solidarity through uniting members from various groups. The main challenge in creating effective communication is differences of opinion during meetings, which can be overcome by finding the best solution through a majority vote mechanism. This research emphasizes the importance of good communication in avoiding the formation of groups and maintaining harmony within the IPNU/IPPNU organization. Therefore, routine activities and identification strategies between members are proposed as concrete steps to develop and maintain the sustainability of the organization.

Human resources can also be referred to as personnel, labor, workers, employees, human potential as the driving force of the organization in realizing its existence. Society 5.0 is considered a concept built on the basis of humans and technology. In this era, people will be faced with a life accompanied by technological sophistication. This study aims to analyze the role of human resource development in the 5.0 era. The role of human resources as one of the elements in the organization can be interpreted as humans who work in an organization. This research uses a qualitative descriptive method with a literature approach or literature review. The research data was obtained through literature study and data analysis from various scientific sources. The results show that the role of human resource development in the 5.0 era is to digitilize the work environment based on technology, collaboration with cyber systems, flexible work processes that can be adjusted to customer needs, mental tasks and work teams.

Basically, merger, merger, and expropriation are actions that are unknown and also not developed in Indonesia. Mergers, mergers, and takeovers are also very vulnerable to monopolistic practices and unfair business competition, therefore the Law on antimonopoly strongly violates marger, acquisition, and consolidation which is likely to result in monopolistic practices or unfair business competition, which has been regulated in Article 29 of Law Number 5 of 1999 concerning the Prohibition of Monopoly Practices and Unfair Business Competition. The Competition Supervisory Commission also has the obligation to conduct investigations and examinations on unfair business actors, and the existence of unfair business competition can result in an imbalance of economic power because it is controlled by one pillar only and this can lead to unfair business competition. The purpose of this study is to be able to understand the takeover procedure carried out by PT. Sarana Farmindo Utama to PT. The prospect of Karyatama in Decision Number Case 28 / KPPU-M / 2019 and also to be able to understand the settlement of cases carried out by PT. Sarana Farmindo Utama in the case of the takeover of shares of PT. Karyatama Prospects. Based on the results of the share takeover research conducted by PT. Sarana Farmindo Utama is to save PT. The prospect of Karyatama almost going bankrupt and also to continue to run as a feeder for livestock chickens, a violation that was carried out by PT. Sarana Farmindo Utama is late notification of takeover to the Commission. And PT. Sarana Farmindo has been legally penalized by paying fines, and is also required to submit proof of fine payments to the Business Competition Supervisory Commission.

This research aims to analyze legal protection for ownership of land rights for the public interest, and this research can be useful as a reference for readers. This research uses a qualitative descriptive research method, with a type of normative legal research - empirical or literature. Sugiyono said that quantitative research is a method used to examine the condition of natural objects where the researcher is the key instrument. type of normative-empirical legal research according to Muhaimin in his book entitled: Legal Research Methods says that normative-empirical legal research is "legal research that examines law as rules or norms and the application of legal rules in practice in society". The results found are that the existence of regulations regarding land acquisition provides a legal basis for the government to obtain land for the implementation of development in the public interest and is a guarantee for land rights holders to obtain adequate compensation, thereby providing better survival at a higher level of socio-economic life. prior to land acquisition. Land acquisition for development in the public interest is a land acquisition activity carried out by the government for the construction of public facilities. Land procurement consists of planning, preparation and implementation stages which involve the regional government as the executor of land acquisition, the ministry that carries out land affairs, land rights owners and affected communities.

One of the main pillars of effective democracy is freedom of speech, which allows everyone to express their opinions and perspectives freely without fear of facing repressive actions or unjustified barriers. Everyone is entitled to the freedom of association, assembly, and speech, as stated in Article 28E (3) of the 1945 Constitution. The aim of this research is to study the legal aspects of the existence of hate speech on social media. This study examines the current legal framework governing freedom of speech and efforts to protect human rights in relation to racial harassment by reviewing existing legal regulations. The research method employed is literature review (bibliographical study). In legal research, the normative jurisprudence method is based on legal provisions such as human rights books' regulations, as well as information from research journals related to the research subject. Initial research findings suggest that hate speech is not a form of freedom of speech, and society should not respond to hate speech with more hateful speech. Instead, they can report hate speech content to the Ministry of Communication and Informatics for removal. The Information and Electronic Transactions Law (ITE Law) can serve as a resolution due to the existence of hate speech on social media by proving the occurrence of hate speech, whether it involves defamation or hate speech against Ethnicity, Religion, Race, or Inter-group relations.   Keywords: HAM, ITE Law, Hate Speech