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The Constitutional Court of Indonesia is a judicial institution with the authority to review laws against the 1945 Constitution of the Republic of Indonesia, resolve disputes between state institutions, decide on the dissolution of political parties, and adjudicate election result disputes. In exercising its authority, the Constitutional Court functions not only as the guardian of the constitution but also as a protector of human rights. This article aims to analyze how the procedural law of the Constitutional Court, as regulated under Law Number 24 of 2003 and its amendments, serves as a crucial instrument to ensure fair, transparent, and accountable proceedings in cases involving constitutional rights. This study adopts a normative juridical approach by examining legislation, legal doctrines, and Constitutional Court decisions that have had a significant impact on the protection of human rights. The analysis reveals that several rulings of the Court have expanded interpretations of human rights, although challenges remain regarding the consistency of procedural application and the effectiveness of decision enforcement. Therefore, strengthening the procedural law of the Constitutional Court is essential for ensuring the substantive and sustainable protection of human rights in Indonesia.  

Ibn Khaldun's thoughts, especially those presented in his work Muqaddimah, have made important contributions to understanding the dynamics of society, economy, and politics. This article comprehensively examines Ibn Khaldun's development theory with a historical approach, conceptual analysis, and reflection on the relevance of his thoughts in the modern era. Using literature study and content analysis methods, this study explores central concepts such as asabiyyah, dynasty cycle, economic productivity, and the role of the state in development. The findings show that although issued in the 14th century, Ibn Khaldun's development theory has essential similarities with contemporary development paradigms such as the importance of social capital, fiscal balance, and leadership regeneration. The theoretical implications of this study are expected to enrich the discourse on development based on ethical values ​​and social justice.

The phenomenon of buying and selling photocards is growing among music fans, with X social media widely chosen as a platform for buying and selling due to its ease of access and wide reach. However, this practice often raises legal issues, especially regarding the occurrence of fraud by the seller through the provision of false evidence of goods or the sale of non-original goods. This study aims to analyze the legal implications of photocard sale and purchase agreements that contain elements of fraud. This study uses a normative legal research method with a statutory approach and a conceptual approach. Based on the results of the research, it is known that the agreement containing elements of fraud does not fulfill the subjective aspects in the validity of the agreement as stipulated in the Civil Code (KUHPerdata), thus causing a defect of will. As a result, the agreement can be canceled through the mechanism of requesting cancellation in court.

The prohibition of committing injustice (zulm) is a fundamental principle in Islamic teachings that emphasizes justice as the foundation of social life. In various hadiths of the Prophet Muhammad (peace be upon him), injustice is strongly condemned as a violation of both divine rights and human rights. This article aims to discuss in depth the prohibition of zulm and explore its deeper implications in both criminal and civil law. Injustice is not only seen as an individual sin, but also as a breach of social justice and public order. Therefore, the command to avoid zulm, as conveyed in hadiths, goes beyond theological and moral dimensions, extending into concrete and applicable legal principles. Through a normative and juridical approach, this study seeks to demonstrate that the prohibition of injustice can serve as a foundation for developing a fair legal system that upholds individual rights. In the context of criminal law, acts of injustice often manifest as crimes requiring firm punishment to maintain social order. Meanwhile, in civil law, injustice appears in forms such as unlawful acts, breaches of contract, or violations of property rights, which demand compensation or restitution. This reflects the importance of integrating Islamic values in building a civilized and justice-oriented legal system.

Anemia is a common health problem among adolescent girls, which can affect their growth and development. Thi study aims to identify factors that influence the occurrence of anemia in adolescent girls. Both biological and environmental factors contribute to anemia. The method used was a comprehensive literature review, by collecting data from various relevant sources including journals and research reports. The result emphasized the importance of knowledge about adolescent girls health, as well as lack of iron consumtion, irregular sleep patterns and long-duration or irregular menstruation, so there is a need for education n each village to reduce the risk of anemia in adolescent girls. The conclusion of this study shows that the impact of anemia  affects physical health, quality of life, productivity and social well-being. Addressing anemia should be a priority in public health policy.

This study aims to analyze the implications of business law on consumer protection in e-commerce transactions in Indonesia. The results of the study indicate that business law plays an important role in protecting consumers in e-commerce transactions. However, the effectiveness of existing laws and regulations is still questionable because there are still many cases of fraud and unfair business practices. Therefore, this study suggests the need for improvements to laws and regulations, increased consumer awareness, effective supervision, and cooperation between the government and business actors to improve consumer protection in e-commerce transactions in Indonesia.

The development of technology and freedom of the press in the digital era has brought great changes in the form and manner of news delivery by the mass media. However, in reality, the media often becomes a means of spreading hate speech that has a negative impact on society and the democratic order. This article aims to examine how media coverage can contribute to the dissemination of hate speech and its impact on the application of Law No. 40/1999 on the Press. Through a qualitative research method approach with a descriptive and inductive approach, this article evaluates the media's responsibility to deliver information objectively and identifies elements in the news that can accelerate the spread of hate speech, such as provocative elements, lack of verification, and excessive news presentation. In this context, the active role of supervisory institutions such as the Press Council is needed so that press freedom continues to run in line with journalistic ethics and applicable laws, in order to maintain social cohesion and uphold democratic values in Indonesia.

Digital transformation has fundamentally reshaped auditing practices, particularly through the integration of technologies such as Artificial Intelligence  (AI), big data, and blockchain. This study aims to identify the challenges, opportunities, and implications of digital transformation on audit quality in the big data era. A qualitative descriptive approach was employed, using case studies and simulations as the primary methods of analysis. The findings reveal that digitalization contributes positively to audit quality by enhancing time efficiency, testing accuracy, and risk detection capabilities. Nevertheless, challenges such as technological resource limitations, the need for auditor skill development, and ethical and data security risks remain significant barriers. This study highlights the urgency of developing a holistic digital audit framework and updating regulatory standards to ensure sustainable digital transformation. Recommendations are provided for practitioners, regulators, educational institutions, and scholars to collaborate in building an adaptive, professional, and ethical auditing ecosystem in the digital era.

This article explores a critical perspective on epistemology that has long been influenced by Western-centric biases, aiming to uncover its inherent discriminatory aspects. Employing a literature-based approach, the discussion centers on two primary concerns. First, the exclusionary nature of Western epistemology is inseparable from the ideals of modernity, which emphasize progress and innovation. These characteristics often marginalize alternative knowledge systems rooted in traditional or indigenous communities. Second, the discourse of development operates as a mechanism to perpetuate Western epistemological dominance, serving as a justification to reassert control over nations in the Global South or former colonies. The article concludes by emphasizing the importance of fostering a critical mindset among scholars, encouraging openness to diverse epistemological frameworks that reflect local contexts, without entirely dismissing the scientific traditions of the West.

Bankruptcy as a debt settlement mechanism in Indonesia has a significant impact on all debtors' assets, including intellectual property rights such as trademarks. In practice, many companies have licensed trademarks to third parties before being declared bankrupt, resulting in legal uncertainty regarding the validity of the license agreement and protection for the licensee. This study aims to examine the implications of bankruptcy on the validity of trademark licenses and analyze the legal position of licensees according to the Bankruptcy Law. The research method used is normative juridical with statutory and conceptual approaches, as well as qualitative analysis of primary and secondary legal materials. The results show that the rights to the licensed trademark remain part of the bankruptcy estate and are under the management of the curator. The license agreement can be continued if it benefits the bankruptcy estate, but can be terminated by the curator if it is considered burdensome. The legal position of the licensee is highly dependent on the recording of the agreement at the DJKI and the policy of the curator. The implications of this research emphasize the need for clearer regulations to provide legal certainty and balanced protection for all parties involved in bankruptcy.

The dual citizenship policy in Indonesia is a complex issue within national law and has various implications, including from the perspective of Islamic law. Islamic law does not explicitly regulate the concept of citizenship in the modern sense but has principles that can be used to analyze this policy, such as al-wala’ (loyalty), mu’ahadah (agreements), and maqasid al-shariah (the objectives of Islamic law). This study employs a normative juridical method with a conceptual and comparative legal approach to understand how Islamic law can contribute to assessing Indonesia's dual citizenship policy. The findings indicate that although Islamic law does not explicitly prohibit dual citizenship, certain principles must be considered, such as loyalty to the state and justice in legal relations. Therefore, the implementation of the dual citizenship policy in Indonesia should take into account aspects of Islamic law to align with the national legal identity based on Pancasila and the values of justice.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.

This research discusses the implications of Autocratic Legalism Practices for Democracy, Legality and Justice in Law no. 17 of 2023 concerning Health. This research aims to analyze whether the practice of autocratic legalism in Indonesia will have a direct impact on weakening the democratic system adopted by Indonesia. Autocratic legalism describes a person who has power at the legislative, executive and judicial levels by using hidden methods and hiding behind the law to take advantage of people's sovereignty and abandon the principles of constitutionalism, so the problem formulation of this analysis is how the practice of autocratic legalism has an impact on weakening democracy. and how the characteristics of autocratic legalism can impact the validity and fairness of legislative regulations. The benefit of the results of this analysis of autocratic legalism is to find out to what extent the practice of autocratic legalism in Indonesia threatens the principles of constitutionalism and has the potential to develop and spread widely in society and of course will have a negative impact on the democratic system and the validity and fairness of laws and regulations. This legal research uses normative juridical methods, namely based on the main legal materials in the form of theories, concepts, principles and statutory regulations related to the writing of this journal.

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.

Student discipline is a crucial aspect in the world of education that directly affects the effectiveness of the learning process. This study aims to analyze the implications of punishment on student discipline using a behaviorist learning theory approach. In this theory, punishment functions as a consequence that reduces unwanted behavior, while positive reinforcement aims to encourage expected behavior. A case study of Mrs. Supriyani, a teacher accused of committing violence against students, is the focus of this study. The results of the study indicate that punishment given appropriately and consistently can build a deterrent effect and increase student discipline. However, excessive or unfair punishment tends to have negative impacts, such as emotional resistance and damaged teacher-student relationships. To achieve more effective discipline, a combination of educational punishment and positive reinforcement is needed so that students not only understand the bad consequences of violations but are also motivated to demonstrate good behavior. Prospects for further development of this research include the implementation of restorative justice methods in conflict resolution and strengthening the role of teachers as learning facilitators who educate without having to cause fear.

The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

The spirituality of shepherding (Satua Niha Keriso) plays a crucial role in shaping spiritual leadership within the congregation. This article examines the concept of shepherding from a New Testament perspective and its implications for church development. Using a qualitative approach based on biblical and theological studies, this research highlights Christ’s example as the Good Shepherd and its application in church ministry. The findings indicate that the spirituality of shepherding is not only related to teaching and faith nurturing but also reflects love, humility, and responsibility in building a spiritually healthy community. These findings emphasize that church leaders must embody the values of true shepherding in nurturing, guiding, and serving their congregation with integrity. Thus, the spirituality of shepherding contributes to strengthening faith and fostering church growth in the contemporary context.    

Inovasi sosial dan kewirausahaan sosial telah menjadi strategi utama dalam menciptakan solusi berkelanjutan bagi tantangan sosial dan ekonomi yang tidak dapat diselesaikan oleh pendekatan bisnis konvensional. Makalah ini bertujuan untuk: 1) Menganalisis inovasi sosial dan perannya dalam kewirausahaan sosial; 2) Mengidentifikasi hubungan antara inovasi sosial dan keberlanjutan UMKM dalam konteks ekonomi berbasis dampak sosial; 3) Menjelaskan faktor-faktor utama yang mempengaruhi keberhasilan kewirausahaan sosial. Hasil penelitian menunjukkan inovasi sosial berkontribusi dalam meningkatkan daya saing dan ketahanan UMKM melalui penerapan model bisnis berbasis dampak sosial, ekonomi sirkular, serta digitalisasi bisnis. Keberhasilan kewirausahaan sosial dipengaruhi oleh faktor internal, seperti kepemimpinan yang visioner, strategi pengelolaan sumber daya manusia yang efektif, serta model bisnis yang adaptif dan inovatif. Sementara itu, faktor eksternal yang berperan mencakup dukungan kebijakan pemerintah, akses terhadap pendanaan berbasis dampak sosial, serta kemitraan strategis dengan sektor swasta dan akademisi. Indikator utama keberhasilan kewirausahaan sosial mencakup pengukuran dampak sosial dan ekonomi, keberlanjutan finansial dan operasional, serta efektivitas model bisnis dalam menjangkau masyarakat yang lebih luas. Sebagai implikasi, makalah ini merekomendasikan penguatan kebijakan publik yang mendukung bisnis sosial, peningkatan akses pendanaan berbasis dampak, serta integrasi inovasi sosial dalam strategi pengembangan UMKM. Dengan menciptakan ekosistem yang lebih mendukung bagi kewirausahaan sosial, diharapkan inovasi sosial dapat menjadi pilar utama dalam pembangunan ekonomi yang lebih inklusif dan berkelanjutan.

This study aims to analyze the impact of internal and external factors on low student learning outcomes in Pancasila Education subjects in elementary schools. Pancasila education plays an important role in shaping the nation's personality and teaching students their duties and rights in the context of Indonesian society. However, low learning outcomes in this subject indicate a problem that needs to be solved. This research applied the Systematic Literature Review (SLR) method to synthesize, evaluate and integrate information from previous studies. The data is analyzed with a content analysis approach. This research reveals that low student learning outcomes depend on internal and external influences. The most dominant internal factor is learning motivation, where students who are less motivated tend not to be able to follow learning optimally. In addition, differences in learning styles between students also affect the way they understand the material. On the external side, the use of conventional and less interesting learning media and the limited learning facilities available are important factors that affect students' low learning outcomes. Therefore, in order to improve learning outcomes of Pancasila Education in elementary schools, it is necessary to increase learning motivation, adjust learning styles, and utilize more interesting and supportive learning media and facilities