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Baitul Maal Wat Tamwil (BMT) is a sharia-based microfinance institution that plays a role in providing financing to the community, particularly micro-entrepreneurs, to help them avoid reliance on loan sharks. This study focuses on the implementation of the murabahah contract at BMT As'adiyah Sengkang, using a descriptive qualitative approach through interviews, observations, and document analysis. The findings indicate that the murabahah contract is implemented based on the principles of Islamic justice, involving transparency in pricing and profit margins while ensuring that transactions are conducted voluntarily. The financing mechanism includes customer eligibility surveys, financial capacity analysis, and the determination of fair profit margins. This murabahah contract significantly benefits the local economy by facilitating access to interest-free financing without late payment penalties. In conclusion, the implementation of the murabahah contract at BMT As'adiyah Sengkang aligns with sharia values, supports the economic empowerment of the Muslim community, and contributes to the growth of sharia-based financial inclusion at the local level.

The birth of various Islamic financial institutions (LKS) shows that Islamic teachings cover the economic scope, including cooperatives in the form of Islamic finance These Islamic teachings must absolutely be obeyed and guided by all Muslims in making daily life activities, including in transaction and investment activities, Mashlahah refers to all forms of benefits or goodness that can bring prosperity to individuals and society in general.  without ignoring sharia values. For manufacturers of mashlahah formulations, it is an important challenge in carrying out production activities that not only pursue material profits, but also contribute to economic sustainability, social justice, and environmental preservation Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and man-made, that pay more attention to the characteristics, quality, and linkages between activities. In addition, descriptive research does not provide treatment, manipulation or alteration to the variables studied, but rather describes a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews from competent sources in their fields The imbalance between profits and benefits is one of the fundamental issues in the formulation of mashlahah for producers who are faced with pressure to maximize profits in a short time, which sometimes has the potential to sacrifice the principles of benefits caused by several factors, such as adopting strategies that are oriented towards short-term profits to meet financial targets or pressure from shareholders. As a result, the benefits are often overlooked. The imbalance between profits and benefits is an important problem for sharia-based cooperatives that lack understanding of the principles of mashlahah in Islamic business, such as avoiding riba and using a clear profit-sharing system on every transaction

Meeting scheduling is a crucial aspect of time and resource management at the DPRD Office of North Sumatra Province. This article aims to analyze and design an efficient and effective meeting scheduling information system. Through a needs analysis approach, this research identifies various challenges faced in the current scheduling process, such as schedule conflicts and lack of transparency. By employing a web-based system design method, it is expected that the resulting system can facilitate coordination among members, enhance efficiency, and simplify information access. The outcomes of this research are anticipated to significantly contribute to improving organizational performance at the DPRD of North Sumatra Province.

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.

Accounting information is needed for economic decision making obtained from the accounting process. Currently, there are various accounting applications and preparation of digital-based financial statements, but their use is still small. This study uses three approaches to the theory of perception of technology, namely TAM, UTAUT and DOI. This type of research is descriptive qualitative. The research data is primary data collected through questionnaires and interviews. The number of responses was eight MSME business people in Klambir Lima Kebun village. The results revealed that respondents had positive perceptions of the usefulness and benefits of using technology, but negative perceptions for ease of use. MSME business actors in Klambir lima village argue that digital technology-based accounting can only be applied to businesses that are larger than the businesses they are currently running. And it will be easy for those who have an accounting education background. However, business actors are willing to try to use it if it is supported by the surrounding community who also uses it and there is assistance from related parties, government, and academics.

This study aims to examine the relevance of the first principle of Pancasila in supporting diversity and the role of the state in maintaining harmony of diversity in Indonesia. The method used is a qualitative approach with a descriptive-analytical method. Based on the results of the analysis, it can be concluded that the First Principle, "Belief in the One and Only God," supports diversity in Indonesia by emphasizing the value of inclusivity that promotes tolerance, respect, and recognition of various religions, cultures, and traditions. This supports the principle of Bhinneka Tunggal Ika, making diversity a unifying force for the nation. In addition, the state has a strategic role in maintaining harmony of diversity through regulations that ensure religious freedom, law enforcement against intolerance, and the development of multicultural education. Although challenges such as radicalism and intolerance remain, collaboration between the government and society is essential to realize social harmony in accordance with the values of the First Principle in Pancasila.

This study examines the concept of state finance regulation in emergency situations to address economic crises and support post-Covid-19 recovery in Indonesia. The pandemic has significantly impacted economic stability, requiring swift and effective legal responses in state finance management. This research employs a normative approach by analyzing legislation related to state finance in emergencies and fiscal policies implemented during the pandemic. The findings reveal that while a legal framework for emergency state finance management exists, its implementation often faces challenges in coordination and accountability. This study recommends strengthening regulations to be more adaptive and proactive in managing state finances during emergencies, as well as enhancing oversight to ensure the effectiveness of sustainable economic recovery. The implications of this research provide a better legal framework for the government to handle future crises.

Mangrove forests are crucial coastal ecosystems that play an important role in enhancing the resilience of coastal communities. Indonesia has the largest mangrove ecosystem in the world, covering an area of 3,489,140 hectares. However, unfortunately, this ecosystem is continuously being degraded due to various exploitative and destructive activities. In response to this, in 2020, the Indonesian government launched the Mangrove for Coastal Resilience Program (M4CR) to restore 600,000 hectares of damaged mangrove forests. This program is being implemented by several agencies, such as the Ministry of Finance, the Ministry of Environment and Forestry, Peatland and Mangrove Restoration Agency of the Republic of Indonesia, and the Indonesian Environment Fund (BPDLH). The program is funded through a grant from the World Bank amounting to USD 419 million or IDR 6.5 trillion. The BPDLH plays a crucial role in managing the funds for the M4CR project to ensure proper financial governance and allocation to strengthen coastal areas through mangrove rehabilitation. This article examines the financial governance authority of the BPDLH within the M4CR project through normative legal research and library studies. The findings of this research highlight the authority and limitations of the BPDLH in managing the project funds..

This study critically examines access to justice for minors who are victims of rape in the context of the Indonesian criminal justice system, with a special focus on the human rights (HAM) perspective. This study is motivated by the high number of cases of sexual violence against children and the complexity of handling them in the Indonesian legal system. The research problem is how to protect human rights for minors who are victims of rape in the law enforcement system in Indonesia. The research method uses qualitative normative legal research by analyzing legal doctrine and related legislation. The research method used is qualitative normative legal research, namely examining various laws and regulations and related literature to understand legal principles and their implementation in the field. The results of the study show that in terms of legal-normative, the protection of children's human rights is regulated in various national and international laws and regulations. However, there are several challenges in its implementation in the field such as limited understanding of law enforcement officers, facilities, and implementing regulations. For this reason, it is necessary to strengthen socialization, legal frameworks and implementation facilities, and continuous evaluation in order to realize universal protection of children's human rights. This study identifies systemic challenges faced by victims in seeking justice, including child-unfriendly legal procedures, lack of psychosocial support, and persistent social stigma. The main findings of this study indicate a significant gap between international human rights standards on child protection and practice on the ground. This study argues for a comprehensive reform of the Indonesian criminal justice system to better accommodate the needs and rights of child victims, including the provision of specialized legal assistance, increased sensitivity of law enforcement officers, and the development of a justice mechanism that focuses on recovery. This study offers concrete recommendations for system improvement, which are expected to serve as a reference for policymakers, legal practitioners, and other stakeholders in efforts to improve access to justice for child rape victims in Indonesia.    

Murder is an inhumane criminal act and can be considered a heinous act, as it takes another person's life, whether done instantly or with prior planning. In the investigation process of a murder case, a specific procedure is required to uncover the incident, namely an autopsy. An autopsy is the examination of a deceased body, deemed to have died unnaturally, by performing surgical procedures to determine the cause of death, estimate the time of death, identify unidentified bodies, uncover the perpetrator, and more. The findings from the autopsy are compiled into a written report prepared by a forensic doctor, known as visum et repertum. Before drafting the visum et repertum, the forensic doctor takes an oath to ensure that the contents of the report can be held accountable. This report will later be used in court as evidence to support other evidence related to the murder.  

In Indonesia's correctional system, correctional institutions play a vital role, particularly in educating offenders, including juvenile offenders. Juvenile offenders are individuals under 17 years of age or those who do not yet possess an ID card, commonly referred to as children. Since children are in their developmental stage and are vulnerable to environmental influences that may worsen their psychosocial condition, rehabilitation often poses significant challenges for them. Therefore, correctional institutions are responsible for providing training that encompasses rehabilitation, social reintegration, and punishment. In this context, the rehabilitation process aims to fulfill the rights of children in correctional facilities, including access to formal and non-formal education, life skills training, and psychological counseling. The objective of this training is to equip children with the necessary skills to reintegrate into society after serving their sentence. Moreover, correctional institutions also play a role in fostering a sense of responsibility and self-esteem in juvenile offenders, enabling them to become active and positive members of society. The purpose of this study is to examine how correctional institutions contribute to the rehabilitation of juvenile offenders and the challenges faced in implementing rehabilitation programs that align with children's rights. The research findings reveal that, despite efforts by correctional institutions to implement various rehabilitation programs, such as education, skills training, and psychological counseling, there is still much to be improved.    

This article examines the perspectives of Islamic law and positive law regarding the age limit for marriage. Age is generally seen as an indicator of maturity, though it is not always a reliable measure. The aim of this study is to explore the views of both Islamic law and positive law on the marriage age limit and its relevance in today's context. The research employs a normative juridical method, focusing on the applicable legal regulations. The findings reveal that Islamic law does not specify a particular age limit for marriage; rather, it relates to the stages of baligh (maturity) and rushd (wisdom). In contrast, positive law sets the marriage age limit for both men and women at 19 years.  

This research is about the implementation of Minister of Law and Human Rights Regulation No. 9 of 2017 in an effort to protect the position of notaries regarding TKM reporting. Reporting Suspicious Financial Transactions (TKM) is a new task that must be carried out by Notaries in accordance with the issuance of Permenkumham No. 9 of 2017 and the inclusion of Notaries as reporting parties in PP No. 43 of 2015. This Permenkumham was issued to support government programs in terms of preventing money laundering crimes. . This type of research is normative juridical with a statutory approach as well as an analytical approach. This research explains, However, this regulation does not explain further about what protections Notaries receive after reporting suspicious financial transactions themselves, as well as the obstacles experienced by Notaries in implementing Permenkumham No. 9 of 2017 in terms of reporting TKM.

In bankruptcy proceedings, the presence of third parties whose assets are made part of the bankruptcy estate often leads to legal conflicts. The bankruptcy estate is a collection of assets managed by the curator to pay off the debtor's obligations to creditors. Problems arise when third-party assets, which should not be included in the bankruptcy estate, are included without a clear legal basis. This research aims to analyze the legal remedies that can be taken by third parties to protect their rights and interests. By reviewing the provisions in the Bankruptcy Law, as well as the prevailing practice, this study demonstrates the importance of verification of assets by the curator prior to inclusion in the bankruptcy estate. Legal procedures such as opposition (verzet) can be taken by third parties to challenge the curator's decision in the commercial court. The findings of this study highlight the need for a better understanding of third party rights and the legal mechanisms in place to prevent abuse of curator authority. It is hoped that this study will provide guidance to third parties in taking appropriate legal steps and strengthening legal protection in the bankruptcy process.

Emergency situations can come from trauma or non-trauma. Fracture is a term for total or partial loss of continuity of bone, cartilage, usually caused by trauma. Fracture is a condition where there is an incontinuity in bone integrity. Thoracic trauma causes 20% of all deaths due to trauma. The radiological modalities that play the biggest role in emergency cases are plain photo/radiography, ultrasound (ultrasound), and computerized tomography (CT-Scan). Magnetic Resonance Imaging (MRI) or nuclear medicine can in many cases provide more accurate results. Some emergency thoracic fractures are costae, sternum and vertebrate fractures.

Indonesia is one of the developing countries with a large population. This makes it attractive for local and foreign businessmen to invest in the food and beverage industry. The trade sector that provides very efficient products is fast food restaurants. Food is a primary human need, therefore if there are still people in the world, then the need for food will also increase. The increasing number of the world's population, the need for food will also increase. So that this causes the creation of opportunities to open a business. Consumer buying interest is a very basic phenomenon in marketing activities. Price is the sum of costs plus profits. This study uses a qualitative method of literature study approach, with the aim of examining the effect of price on buying interest in fast food. Literature studies include theoretical studies, literature and various scientific works that are similar to the focus of this study including culture, values ​​and norms in educational activities. The results of the study show that price has a significant positive effect on consumer buying interest. The results of the study show that price has a significant positive effect on buying interest. Based on the results of the study related to the effect of price on buying interest, it was concluded that from all the variables analyzed, the results obtained a significant positive effect. Studies related to consumer buying interest are considered interesting. Because buying interest is part of the fundamental aspect of business success, but the challenge that must be faced is how to choose the right strategy.

This study is about price trends in two traditional Indonesian food stalls between Warung Nasi Padang and Warteg. Based on a survey of 51 customers, they found that price differences can be caused by basic factors; operational costs, raw material prices and consumer preferences. The result of this study is that the characteristics of Nasi Padang can be seen in stable prices and competitive strategies, while the characteristics of Warteg are more affordable and flexible. This difference affects the management strategy, which provides suggestions to improve productivity and competitive pricing.  

This literature study examines the influence of trust on Tokopedia customer loyalty. Tokopedia is one of the market places that is widely used by customers in Indonesia. The factor that Tokopedia uses is the level of consumer trust in Tokopedia. This study applies a qualitative research method with a literature study approach from various relevant scientific sources. The results of the study revealed that trust has a significant effect on customer loyalty. This confirms that trust has a very significant effect on Tokopedia customer loyalty, which means the importance of building customer trust to increase loyalty, which in turn can increase customer retention and sales. This finding provides implications for Tokopedia's marketing strategy to build stronger relationships with customers and improve their shopping experience.

This study discusses the material on the relationship between multicultural education and the democratic political system in Indonesia from the perspective of Islamic Religious Education. Multicultural education adheres to the principle of equality of rights and degrees in education, regardless of differences in ethnicity, race, religion and culture. Meanwhile, in the existing democratic political system in Indonesia, adhering to the Pancasila Democracy system which holds the principle of difference is the capital of unity, different but still one in the frame of freedom for each individual to choose the direction of democracy and politics, but does not cause division in one unit as a child of the nation. The results of this study show that there is a strong relationship between multicultural education and the democratic political system in Indonesia based on the perspective of Islamic Religious Education, the relationship is as follows: 1) Divine relationship, 2) Justice relationship, 3) Equal relationship of rights and degrees, and 4) Independence relationship.

The crime of terrorism is a form of crime with an international dimension that is very frightening to the public. Terrorism is a crime against humanity which is classified as an extraordinary crime because it has succeeded in creating chaos based on religion, sect or organization. This crime against humanity is regulated in Law of the Republic of Indonesia Number 5 of 2018 concerning Terrorism Crimes. Terrorist networks that are difficult to trace and have wide access make the problem of terrorism difficult to eradicate. Easy access between countries is one of the reasons why it is difficult to break the chain of terrorist networks. So efforts are needed through bilateral, regional and international cooperation to eradicate terrorism. The research method used in this paper uses normative legal research based on legal theories. By taking a legislative approach through literature study. This research aiming to find out what causes perpetrators to commit criminal acts of terrorism and to find out what form of criminal law accountability exists for perpetrators who participate in criminal acts of terrorism in Indonesia .