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This study examines the ratification of the Multilateral Convention to Implement Tax Treaty Related to Measures to Prevent BEPS through Presidential Regulation (Perpres) No. 77/2019. This ratification raises legal issues because Law No. 24 of 2000 concerning International Agreements stipulates that the ratification of certain international agreements should be carried out through a Law or Presidential Decree. This study uses a normative legal method with a statutory approach to analyze the conformity of Perpres 77/2019 with Law No. 24 of 2000 and the theory of the hierarchy of legal norms. The results of the study indicate that Perpres 77/2019 is formally flawed because it conflicts with Law No. 24 of 2000, but in substance it is appropriate for use.

Hashimoto's thyroiditis (HT) is an autoimmune disorder that leads to thyroid dysfunction and chronic inflammation, often resulting in hypothyroidism. The exact mechanisms driving HT are not fully understood, but recent research has highlighted the potential role of various molecular markers in the disease’s pathogenesis. This study investigated the roles of miRNA-375, miRNA-451, and interleukin-6 (IL-6) in HT. Serum samples were collected from 100 HT patients and 100 healthy controls, and their expression levels were analyzed using quantitative polymerase chain reaction (qPCR) and enzyme-linked immunosorbent assay (ELISA). The results revealed significant alterations in the levels of these molecules. miRNA-375 was significantly elevated in HT patients (5.85 ± 1.30 vs. 1.0, p < 0.001), while miRNA-451 was markedly reduced (1.43 ± 0.22 vs. 10.91 ± 2.44, p < 0.001). Additionally, IL-6 levels were found to be significantly higher in HT patients (115.79 ± 12.62 vs. 21.34 ± 4.03 pg/ml, p < 0.001). These findings suggest that these molecules play critical roles in the immunopathogenesis of HT. Receiver operating characteristic (ROC) analysis further confirmed that miRNA-375, miRNA-451, and IL-6 are excellent diagnostic markers, with area under the curve (AUC) values ranging from 0.956 to 1.000. miRNA-375 showed 96% sensitivity and specificity at a cutoff >1.66-fold, while miRNA-451 demonstrated 100% sensitivity and specificity at a cutoff <3.48-fold. IL-6 also exhibited perfect diagnostic accuracy with 100% sensitivity and specificity at a cutoff >53.73 pg/ml. No significant variations were observed across demographic or treatment subgroups, supporting the stability of these biomarkers in clinical applications. These findings suggest that miRNA-375, miRNA-451, and IL-6 are dysregulated in HT and could serve as reliable biomarkers for diagnosis and potential therapeutic targets, offering new strategies for the management of Hashimoto’s thyroiditis.

Lymphoma is a type of cancer that begins in the lymphatic system, which is part of the body's immune system. The lymphatic system consists of lymph nodes (lymph nodes), lymph vessels, the spleen, bone marrow, and other organs. Lymphoma occurs when lymphocytes multiply abnormally. Lymphoma is one of the most common cancers, affecting approximately 8 million people worldwide annually. These statistics should not be underestimated, but should be taken into consideration. This study aimed to assess the level of knowledge of patients with lymphoma and to investigate the relationship between family history and risk of developing the disease.  A descriptive and analytical cross-sectional study was conducted at a final center in Wasit Governorate, Iraq, from January 2024 to March 2025. Forty patients were included in the study, who were diagnosed with lymphoma and had their lymph nodes sorted. Data were collected through a structured questionnaire covering demographics, family history, and knowledge about the disease. Data were analyzed using SPSS and Excel, with descriptive statistics and chi-square testing applied to determine statistical relationships (at a significance level of ≤ 0.05). The study was conducted using a descriptive analytical approach at the Oncology Center in Wasit Governorate, Iraq, from January 2024 to March 2025. The sample included 40 female patients diagnosed with lymphoma. Data were collected through a structured questionnaire covering demographics, family history, and knowledge about the disease. Data were analyzed using SPSS and Excel, using descriptive statistics and the chi-square test to determine statistical relationships (at a significance level of ≤ 0.05). Most of the participants (61%) had poor knowledge of lymphoma, particularly about its signs and symptoms, risk factors, and preventive measures.

This study examines law enforcement through a restorative justice approach in resolving criminal acts of assault within the jurisdiction of the Bantul Police. This approach offers an alternative way to resolve criminal cases, emphasizing restorative justice, aimed at restoring relationships between perpetrators, victims, and the community. The main objective of this study is to analyze how investigators implement restorative justice and to identify obstacles encountered in its implementation in the field. The methods used in this study are normative and empirical juridical. The normative juridical approach is conducted by examining laws and regulations governing restorative justice, while the empirical approach is conducted through a case study of the implementation of assault case resolution at the Bantul Police. Data were obtained from documentation, interviews with investigators, and related parties in the mediation process. The results of the study indicate that the resolution of criminal acts of assault through restorative justice is implemented in the form of mediation between the perpetrator and victim, facilitated by investigators. This process prioritizes deliberation and consensus to achieve peace and avoids formal legal proceedings. However, its implementation has not run smoothly. Some of the main obstacles identified include low public legal awareness, victims' unpreparedness for reconciliation, and limited police understanding and skills in implementing restorative justice principles. Therefore, strategic efforts are needed, such as strengthening regulations supporting restorative justice, training for law enforcement officers, and ongoing community outreach to ensure this approach can be optimally implemented in resolving assault cases.

The family is an essential social unit that contributes significantly to the protection of children's rights and welfare. In the context of Indonesian law, the legal status of children born out of wedlock was severely limited before the Constitutional Court Decision No. 46/PUU-VIII/2010. This study aims to examine changes in the legal status of out-of-wedlock children and their implications for custody after the decision. This research uses a qualitative method with a literature research approach, through the analysis of primary and secondary legal materials, such as Constitutional Court decisions, scientific literature, legal journals, and relevant laws and regulations. Prior to the Constitutional Court's ruling, children born out of wedlock were only recognized as having a civil relationship with their mother and mother's family, which had an impact on limited children's access to legal identity, custody, and inheritance. However, the Constitutional Court Decision No. 46/PUU-VIII/2010 opens up the opportunity to recognize the legal relationship between an out-of-wedlock child and his biological father, as long as it can be scientifically proven (through DNA tests) and legally. This change strengthens the position of children in obtaining custody (alimentasi), including the right to maintenance, protection, education, and financial support from the biological father. This ruling reflects significant progress in the protection of children's rights and the application of the principle of non-discrimination in Indonesian family law. Nevertheless, implementation in the field still faces challenges, both administratively, such as the convoluted recognition process, and socially, especially the stigma against children out of wedlock. Other challenges include low public legal literacy, limited access to scientific proof institutions, and the non-optimal role of the state in guaranteeing the rights of children born out of wedlock.

This study aims to investigate the effectiveness of using Trello as a learning tool in project-based learning (PjBL) to improve senior high school students' hortatory exposition text writing skills. The research employed a quasi-experimental method with a pretest-posttest control group design. It was conducted in one of the senior high schools located in Sidoarjo, Indonesia. The total population of the study consisted of 202 students, from which a sample of 60 students was selected using purposive sampling. The sample was divided equally into two groups: an experimental group and a control group. The experimental group was taught using Trello as part of the PjBL approach, while the control group received instruction through a conventional learning method. The instruments used to gather data were writing essay tests and a writing assessment rubric. Data were collected through pretests and posttests to assess students' writing performance. The statistical analysis showed that there were significant differences in the writing outcomes between the two groups. The experimental group’s mean pretest score was 64.50, which improved to 91.23 in the posttest. Meanwhile, the control group’s pretest score averaged 64.37 and increased to 83.80 in the posttest. Notably, the improvement in the experimental group was more substantial, particularly in the areas of content development and text organization. These findings indicate that integrating Trello into a project-based learning framework can significantly enhance students’ abilities in writing hortatory exposition texts. In conclusion, the use of Trello as a collaborative digital platform within PjBL has a positive impact on students’ writing skills and can serve as an effective learning tool in EFL writing classrooms.

Education is a strategic effort to overcome ignorance and poverty, which remain serious problems in Indonesia. Through education, individuals can acquire knowledge, skills, and a broad understanding of the world, thereby improving their quality of life and contributing to the nation's progress. Quality education will create superior, independent, and competitive human resources in the era of globalization. In this article, the author attempts to examine issues related to the implementation of education in schools through a qualitative approach. The research was conducted using several methods, namely observation, interviews, and field notes. Observations were conducted directly in the school environment to thoroughly understand the context being studied, including interactions between school members and the implementation of the learning process. Furthermore, interviews were used to gather information from informants, such as teachers, students, and school staff, to gain a deeper insight into the realities of education on the ground. Meanwhile, field notes were used as a tool for documentation and reflection on the results of the observations and interviews, which later became the basis for knowledge discovery and theory strengthening. The simultaneous use of these three methods enabled the author to obtain rich and in-depth data. This research shows that in the implementation of education still face several obstacles, such as limited facilities, lack of training for educators, and suboptimal parental involvement. Therefore, the implementation of education must be carried out through careful planning, appropriate strategies, and collaboration between various parties in order to achieve educational goals effectively and sustainably.  

Moral education is the main pillar in shaping the character of children who have integrity, empathy, and have high moral awareness, especially in terms of filial devotion to parents. In the midst of the advancement of the times and the rapid development of technology, children face great challenges in maintaining noble moral values. The unstoppable flow of digital information often presents content that is contrary to family and religious values. Therefore, moral education is present as a systematic effort to instill good values in a sustainable and contextual manner with the development of the times. This study uses a library research approach to explore the role of moral education in shaping the character of children who are devoted to their parents. Data sources are collected from scientific journals, textbooks, and current academic articles relevant to the theme. The results of the study show that the formation of filial character is greatly influenced by the example of parents and teachers, habituation of positive behaviors such as good manners, worship together, and affectionate communication. In addition, the integration of moral values in the school environment, explicit curriculum policy support for character education, and the wise use of digital media are important factors in supporting the success of moral education. Furthermore, strengthening the school culture and the active involvement of the community in internalizing moral values also strengthen the moral education process. This study concludes that moral education cannot run in isolation, but must be the result of synergy between family, school, and community. Thus, children not only grow up as intellectually intelligent individuals, but also have emotional and spiritual intelligence that reflects an attitude of respect and love for parents. Strong moral education from an early age is a long-term investment for the formation of a generation with noble character.

The formation of a perfect character is the main goal for every believer, as stated in Matthew 5:48. The perfect phrase in this verse comes from the word τέλειος (teleios), and based on this, it is important to understand the word τέλειος (teleios) holistically, so that the congregation can understand correctly what God wants in their lives. The research method used in this study is the library research method, and therefore there is no population and sample used in this study, however, in this study the researcher will use various kinds of literature as references, such as: the Bible in various translations; Bible Dictionary; Language Dictionary; Encyclopedia; Concordance; Bible Interpretation Books; Other books related to the research theme; Journals and other literature related to the research theme. The data analysis technique used in this study is Theoretical Hermeneutics. Based on the results of the data analysis, it is known that the phrase τέλειος does not refer to a state of sinlessness, but to a real and profound transformation of life as a result of knowing God. The demand to be perfect in Matthew 5:48 means that God's people are called to emulate God's character, namely love that comes from a loving heart must be expressed concretely in everyday social life. The impact of implementing the Matthew 5:48 teaching model on the GSKI congregation in Medan City is seen in: The congregation's increasing strength in facing life's processes and worldly temptations; Firmness of faith marked by increased joy and strength in facing life's challenges; Spiritual independence seen from the congregation's ability to control ego/flesh, as well as growing a deep longing to live close to God.

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

The study aims to explain the concept of evaluating the efficiency of financial and economic performance in government commercial banks, specifically focusing on Rasheed Bank’s Al-Numaniyah Branch, for the period 2015-2023. The study highlights the importance of using specific criteria or indicators to assess the financial and economic performance of the bank, particularly its efficiency in managing assets and liabilities. The research identifies key financial ratios such as the trading ratio, which increased to 2:1 in 2023 compared to 1:2 in 2020. This increase indicates that the current assets are now twice the value of current liabilities, offering security to the bank’s stakeholders and creditors. This improved ratio is a significant sign of financial stability and effective asset management, offering valuable insights into the bank's financial health. The research also emphasizes the necessity of evaluating the management of current assets and liabilities. It recommends that the bank focus on optimizing the use of its current assets while harmonizing the sources of its funds to maximize profitability. Additionally, it is crucial to manage the liquidity ratio effectively, balancing the need for financial security with the risks involved in liquidity management. This study suggests that the bank should implement strategies to enhance the profitability of its assets, ensuring that investment decisions align with long-term economic and financial goals. In conclusion, the study underscores the importance of strategic financial management, including a comprehensive evaluation of both financial and economic performance, to ensure the bank's sustainability, profitability, and growth in the ever-evolving banking landscape, fostering long-term financial stability and success.

This study aims to examine the influence of the marketing mix on the sales volume at Senyala Space coffee shop, focusing on four independent variables: product, price, place, and promotion. The research method used is quantitative with a descriptive approach. The population of the study consists of Senyala Space customers from 2020 to 2024, and the sample was selected using nonprobability sampling and Slovin’s technique to determine a representative sample size. Data was collected through surveys and interviews with customers who visited Senyala Space during the specified period. Data analysis was conducted using several statistical tests, including validity testing, reliability testing, normality testing, linearity testing, multicollinearity testing, heteroscedasticity testing, and multiple linear regression analysis. Additionally, the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test) were used to examine the effect of independent variables on the dependent variable. All analyses were performed using IBM SPSS Statistics 23. The results show that the marketing mix significantly affects the sales volume at Senyala Space. Of the four marketing mix variables analyzed, price was found to have a significant negative effect on sales volume, indicating that an increase in price tends to decrease sales volume. On the other hand, the other three variables—product, place, and promotion—have a significant positive effect on sales volume. This suggests that improvements in product quality, strategic location selection, and effective promotions can increase sales at Senyala Space. These findings provide recommendations for Senyala Space’s management to enhance their marketing strategies by considering the factors influencing customer purchasing decisions, in order to boost sales volume in the future.

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.

This study aims to examine the influence of accounting information technology and accounting information system protection on cybersecurity accounting. Using a quantitative approach, data were collected through a structured survey of 100 respondents, selected using purposive sampling, and analyzed to assess the relationship between the research variables. The research instrument consisted of three main constructs: Accounting Information Technology (X1), Accounting Information System Protection (X2), and Cybersecurity Accounting (Y), each measured using 16 question items. Instrument validity testing revealed that 44 out of 48 items met the validity threshold, with correlation coefficients exceeding 0.300, while reliability analysis indicated Cronbach’s Alpha values greater than 0.60 for all variables, confirming internal consistency. Data analysis was performed using multiple linear regression. The results demonstrate that accounting information technology has a positive and statistically significant effect on cybersecurity accounting (coefficient = 0.264; p < 0.05), suggesting that the integration and optimization of technology in accounting processes contribute to enhanced cybersecurity practices. Conversely, accounting information system protection exhibits a negative and statistically significant effect on cybersecurity accounting (coefficient = -0.149; p < 0.05). This unexpected finding indicates that certain protective measures within accounting information systems may, under certain conditions, hinder cybersecurity performance, potentially due to implementation complexity, inadequate configuration, or user resistance. The regression model as a whole is statistically significant (F = 18.577; p = 0.000), with a coefficient of determination (R²) of 0.277. This implies that the two independent variables together explain 27.7% of the variance in cybersecurity accounting, while the remaining 72.3% is attributable to other factors not examined in this study.

This study aims to analyze the influence of Good Corporate Governance (GCG), intellectual capital, and leverage on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. GCG is measured through three indicators: managerial ownership, institutional ownership, and the presence of an audit committee. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC™) method, while leverage is measured using the Debt to Equity Ratio (DER). Firm value as the dependent variable is measured using the Tobin's Q ratio. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements of companies accessed through the official IDX website and each company's website. A purposive sampling technique was used to determine the sample, and eight companies were obtained with a total of 32 observation data over a four-year period. The results show that leverage has a significant effect on firm value, indicating that appropriate and proportional debt structure management is a key factor in increasing the value of companies in the technology sector. Meanwhile, managerial ownership, institutional ownership, the presence of an audit committee, and intellectual capital did not show a significant effect on firm value. This suggests that, in the technology sector, external financing strategies play a greater role than internal company factors such as ownership structure and intangible assets. These findings are expected to serve as a reference for company management and investors in formulating financing policies and managing knowledge-based resources.  

Economic growth is a factor that influences the level of poverty, considering the increasing population which means that economic needs will also increase, so additional income is needed every year. The purpose of this thesis is to determine the effect of poverty and poverty on economic growth in Jambi Province in 2019-2023. The analysis method used is the Panel Data Regression Method. The results of the study obtained that poverty has a positive and significant effect on economic growth in Jambi Province in 2019-2023, so that the hypothesis (H1) proposed by the researcher is accepted with a significance value of 0.0308 <0.05 with a t-statistic value of 2.220545. Unemployment has a positive but not significant effect on economic growth in Jambi Province in 2019-2023 in Jambi Province, so that the hypothesis (H2) proposed by the researcher is rejected with a significance value of 0.4054> 0.05 with a t-statistic value of 0.838862. Poverty (X1) and Unemployment (X2) together influence economic growth in Jambi Province in 2019-2023 in Jambi Province (Y) with a calculated F value of 2.562611 and a significant value of 0.04680 <0.05 then Ho is rejected and Ha is accepted. For this reason, the government must increase employment opportunities and the government must pay more attention to the level of poverty as well as increase economic growth. Islam hates poverty and poverty because according to Islam, economic growth, wealth is a blessing and gift from Allah SWT that must be grateful for by mankind. Poverty, poverty and economic stagnation must be eliminated so as not to endanger faith, morals and morals, even divisions in society. Increasing quality employment opportunities and reducing poverty levels are important priorities to improve the quality of life of the community and create social stability.

Early marriage remains a social issue occurring in various regions, including Golo Kondeng Village, West Manggarai Regency, East Nusa Tenggara Province. This study aims to examine the form of legal protection afforded to the status of children born from early marriages conducted based on local customary law. This research employs a qualitative approach with a case study method, collecting data through in-depth interviews with community leaders, parents, and relevant village authorities. The findings indicate that early marriage practices in Golo Kondeng Village are influenced by several factors, including cultural values, family economic conditions, and the community’s level of education. Although existing laws—such as Law Number 16 of 2019, which amends Law Number 1 of 1974 on Marriage by establishing the minimum marriage age at 19 for both men and women, and Law Number 35 of 2014 on Child Protection—clearly regulate the legal age for marriage, the reality shows that early marriages continue to occur, often neglecting the fulfillment of children’s rights. The current legal protections are not yet fully effective in securing the legal status of these children, both in terms of civil and social rights. Based on these findings, this study recommends enhancing legal education and outreach to the community regarding marriage laws and children's rights. In addition, the active involvement of traditional leaders and local government is considered essential in addressing the issue of early marriage. It is hoped that through these efforts, children born from early marriages can receive adequate legal protection and have their rights fully fulfilled.

Archives, as information recorded in various media, including cassette tapes, hold significant historical, cultural, and commercial value. These materials are classified as audiovisual archives. Among them, cassette tapes containing national and international songs form part of the collection at the Museum Musik Indonesia, located in Malang, East Java, Indonesia. As a self-managed museum run by a community of music enthusiasts, the Museum Musik Indonesia provides public access to information about its song collections. Given the large number of cassette tapes preserved, an effective information arrangement system is essential. This study recommends the use of a geographical classification system to organize the collection. Archive data is entered into a database using Microsoft Excel, allowing for structured cataloging and easier retrieval. This research employs a qualitative method, involving interviews with several informants from the Museum Musik Indonesia. The findings indicate that applying a geographical classification system in organizing cassette tape archives significantly improves the museum’s management capabilities. This system facilitates the rediscovery of archived items, enhances organization, and supports accurate record-keeping. Furthermore, electronic storage of archive information reduces the risk of data loss and ensures long-term preservation. The implementation of this arrangement not only benefits internal management but also enhances the quality of service provided to museum visitors. By enabling quicker and more accurate access to the collection, the museum can offer a richer and more engaging visitor experience. This study demonstrates that systematic archival practices, even when implemented with accessible tools like Microsoft Excel, can yield substantial benefits in cultural heritage preservation. The approach can serve as a reference for other small-scale or community-based museums seeking efficient, low-cost methods for managing and safeguarding their archival assets.

This study explores the legal consequences of bankruptcy on reciprocal agreements made prior to the debtor’s declaration of bankruptcy, as governed by Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations. In the event of bankruptcy, control and management of the debtor's assets are transferred to a curator, which can alter the implementation of reciprocal agreements that have not been fully or partially fulfilled. According to Article 36 of Law No. 37/2004, parties who have agreements with the debtor can request confirmation regarding the continuation of the agreement from the curator within a specified period. If the curator decides not to continue, the agreement is terminated, and the other party has the right to claim compensation and will be recognized as a concurrent creditor. This study also examines the legal protection available to the parties involved, as well as the practical implications for legal and business relationships after a bankruptcy decision is made. The findings demonstrate that bankruptcy significantly affects the performance of reciprocal agreements, necessitating adjustments to the rights and obligations of all parties based on the provisions of the Bankruptcy Law. These adjustments are essential to ensuring justice and legal certainty for all parties involved in such agreements, balancing the interests of creditors, debtors, and other stakeholders. Ultimately, the study emphasizes the importance of understanding the legal framework surrounding bankruptcy and its consequences on ongoing contractual relationships, as well as the need for a fair and transparent process in dealing with claims and obligations post-bankruptcy.