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This research aims to determine the analysis of the application of PSAK NO 16 to the treatment of fixed assets. This research uses a literature review method which does not involve collecting primary data through direct observation or experimentation but focuses on previously existing studies. The results of this research indicate that PT Berkah Ela Pratama has conveyed that the overall financial report is in accordance with the requirements and standards for the Implementation of Financial Accounting Standards (PSAK) as the basis for preparing and presenting the current year's financial reports. PT Berkah Ela Pratama provides users with a fair representation of relevant and reliable financial information as required by standards, emphasizing full disclosure. Therefore, for most users, the purpose of viewing financial reports is still fulfilled.

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

The implementation of the Job Creation Law (UU Job Creation) in Indonesia presents significant changes in employment regulations, especially regarding Specific Time Work Agreements (PKWT). This article evaluates the impact of the Job Creation Law on PKWT by analyzing changes in legal provisions that affect worker characteristics, rights and protection. The Job Creation Law introduces flexibility during the PKWT period, providing leeway for entrepreneurs to adapt working conditions to their business needs. However, this also raises concerns regarding the protection of workers' rights in certain time-based employment relationships. Efforts to clarify wage standards, benefits and social protection for workers in PKWT are the main highlight of this change. The importance of strict monitoring of the implementation of the Job Creation Law in the PKWT is crucial to ensure a balance between the interests of employers and workers' rights. Discussion and collaboration between the government, trade unions, employers and other stakeholders are essential to formulate fair and sustainable regulations for workers and equitable economic growth.

This research focuses on identifying and analyzing risks that can affect the implementation of housing construction projects in response to increasing population. A survey method using a questionnaire was used to collect data from stakeholders regarding housing construction projects. The results of risk identification based on events and consequences show that K3L and bureaucratic, natural and information aspects are high risks based on events, while social and location, external, planning and implementation management aspects are significant risks based on events. Based on consequences, natural aspects and government policies are considered high risk, while social, location and internal aspects are considered significant risk. Principal Component Analysis (PCA) confirmed these findings. The implications of the results of this research include the need to adopt proactive strategies in risk management, strengthening capacity in dealing with critical risks, government involvement in addressing policy and natural risks, as well as emphasizing social and location aspects in planning and implementing housing construction projects. These findings can serve as a basis for improving risk management in the context of uncertainty in the implementation of residential construction projects and the development of more effective industrial policies.

This research aims to analyze the role of the Board of Commissioners in improving good corporate governance, with a focus on the legal perspective and its implementation. Good corporate governance is considered important in supporting company growth and sustainability. The method used is the normative legal research method, which is a research approach that focuses on the analysis and interpretation of existing legal norms. This research uses secondary data, such as statutory regulations, court decisions, legal theory, and the opinions of scholars as the main source of information. It is hoped that the results of this research can identify the role of the Board of Commissioners in improving good corporate governance. The legal perspective will provide an understanding of the regulatory framework that governs corporate governance, while implementation will evaluate the effectiveness of practices carried out by the Board of Commissioners. In this research, it is hoped that challenges and obstacles faced by the Board of Commissioners will be discovered in carrying out their role as well as recommendations for increasing their effectiveness. It is hoped that the results of this research can contribute to understanding the importance of the role of the Board of Commissioners in creating good corporate governance in a legal context.

Learning is a key element in building a nation's civilization. The level of learning understood by a community will have a significant influence on the lifestyle that will be created. The position of learning in achieving progress in various aspects of life, such as social, political, cultural and economic, cannot be questioned. This research is carried out using qualitative methods, namely research that is carried out through observation and seeking information directly in research positions or in other words it can be said as field research. This research uses a phenomenological approach by explaining and describing phenomena that occur in conditions in the field. In this case, researchers want to explain and describe the impact of School Policy Analysis to Improve the Internal Quality of Learning for Istiqlal Deli Tua Middle School Students. Istiqlal Deli Tua Middle School's policy in formulating its vision and mission shares the main focus on aspects of morality. Determining the direction of the vision and mission is influenced by close social interactions and the various backgrounds of students. The process of formulating policies at Istiqlal Deli Tua Middle School involves various parties, including internal schools, student parents, and other policy makers, in order to improve learning progress. This personal learning option as a school policy is not carried out without a reason, but rather is adjusted to the vision and mission that form the basis. learning system in the school. To realize this policy, the school has designed a management system and implementation guidelines that include regular, automatic activities and exemplary examples inside and outside the classroom. The conclusions of research on the analysis of school policies to improve the internal quality of student learning include an explanation of the important role of school policies in providing direction and support. Management of energy resources, including the allocation of funds and development of teaching staff, and the involvement of all related parties, such as teachers, parents, students and local communities, are considered important in achieving the goal of quality learning. Continuous monitoring and assessment are key aspects for identifying revision zones and adapting school policies. A focus on improving the educational process, innovative teaching methods, and long-term educational support are also recognized as elements that can provide positive impacts. Finally, adapting to changes in learning areas, such as technological growth, curriculum changes, and social dynamics, is considered important and requires flexibility in school policies. However, it is necessary to explain that this conclusion is universal and needs to be confirmed by specific findings from actual research    

This research aimed to assess the alignment of the accounting practices at Madrasah Tsanawiyah Tarbiyah Islamiyah in Koto Lubuk Village, Jambi, with the generally accepted accounting principles. The data for this study were gathered from both primary and secondary sources, utilizing techniques such as interviews and documentation. The findings revealed that Madrasah X in Jambi City employed accounting procedures that included daily cash books, ledgers, income statements, balance sheets, and a list of fixed assets. However, the institution did not record depreciation for fixed assets at the end of the period and failed to prepare financial statements as per SFAS ETAP, which includes activity reports, financial position statements, cash flow statements, and notes to the financial statements. In conclusion, the application of accounting practices in X Jambi City, was found not to align with the generally accepted accounting principles.

The purpose of this research is to analyze the implementation of the duties and authorities of the Village Government in the provision of clean water in Lusilame Village and Nuba Atalojo Village, Atadei Sub-district, Lembata Regency as viewed from Law No. 6 of 2014 concerning Villages. The research method used in this research is Empirical research. The location of this research was Lusilame Village and Nuba Atalojo Village, Atadei District, Lembata Regency. The type of data used in this research is qualitative data. The data used in the research based on the relevance of the source data, namely primary data and secondary data. Data collection techniques in this study were carried out by interview, observation, and literature/documentation studies. Data processing techniques in this study include editing, coding, and tabulation. The result of this research is that the implementation of the duties and authority of the Lusilame Village government in implementing development related to the provision of clean water is still less than optimal. As for Nuba Atalojo Village, in carrying out its duties and authorities, the government has tried its best so that the community can be helped by the existence of boreholes even though it is still difficult during the dry season. In terms of Law No. 6/2014 on Villages, the governments of Lusilame Village and Nuba Atalojo Village have also been effective in planning, implementing and monitoring because they include the village community, although only some people have the willingness to be involved. There are 3 main factors that inhibit the duties and authority of the village government in providing clean water, namely, the first is the availability of funds, human resources, and community participation.

The role of Information and Communication Technology (ICT) in increasing the efficiency of organizational support systems is becoming increasingly important. In the ever-changing business world, ICT has a key role in optimizing organizational operations and its ability to adapt to change. This research analyzes various aspects of the role of ICT in the context of the efficiency of organizational support systems. By referring to the latest literature and through relevant case studies, this research identifies that ICT enables business process automation, increased access to information, improved internal communication, and support in more timely decision making. Through the implementation of software, database management systems, collaboration tools, and data security strategies, ICT helps organizations reduce manual work, increase productivity, and reduce operational costs. In a digitally connected global context, ICT also enables organizations to be more responsive to changes in the market and regulatory requirements. This research states that ICT is a valuable asset in improving the efficiency of organizational support systems. With a commitment to intelligently integrating ICT, organizations can become more competitive and flexible in facing continuous changes in the business world.

This research aims to determine the legal protection for creditors if the fiduciary guarantee deed is not registered by a notary, and the legal implications if the fiduciary guarantee is not registered by a notary. The method used in this research uses the Juridical Sociology method.The results of the research show that a fiduciary agreement which makes the object of collateral (in the form of objects) in a subsidiary agreement (acessoir) of the main agreement has weak legal protection for creditors if the agreement is not registered by a Notary through the Fiduciary Guarantee Institute, as stipulated in the Law Number 42 of 1999 concerning Fiduciary Guarantees. The legal implications for creditors' rights because they do not comply with the principle of publicity as per the applicable consensus, in this case is Law Number 42 of 1999 concerning Fiduciary Guarantees which regulates Preferential Rights and Executorial Rights.For the implementation of financing by making objects into objects, an agreement process should be carried out in accordance with the Fiduciary Guarantee consensus by referring to Law Number 42 of 1999, by fulfilling the principle of publicity as the main legal principle in material guarantee law.

The implementation of providing death insurance to heirs is aimed at seeing how the procedures used by BPJS employment support the progress of social welfare..This research includes an analysis of the stages, requirements and obstacles faced by heirs in processing death insurance claims. The results of the research provide support for the sustainability of the death insurance program provided by the government, especially at the BPJS Employment Sei Rampah branch. The method used in this article is an empirical juridical research method using qualitative analysis.

Opportunities for crime in the digital business world include various forms of threats, such as system hacking, theft of personal data, financial fraud, and other criminal acts that can harm companies and damage consumer trust. Digital business is a business activity that in its implementation utilizes technology as a medium, either when creating or in a series of marketing activities. In an effort to deal with opportunities for crime in the world of e-business, companies must prioritize information security, strict policy implementation, education and training for employees, as well as partnerships with security and government agencies. This research uses a qualitative literature study method by obtaining secondary data through published journal articles with the question "Are there many opportunities for crime in the utilization or use of e-business?". Based on this, it is clear that there are still many opportunities for crime in the digital business world and continue to occur, where the crimes that often occur are fraud, hacking, as well as cybercrime and cyberfraud.

The purpose of this research is to analyze the implementation of waste management in Oesapa Village in terms of Kupang City Regional Regulation No. 4/2011 on the implementation of reducing household waste and similar household waste. This research is an empirical juridical research where this research was conducted in Oesapa Village, Kelapa Lima Sub-district, Kupang City. This research uses interview guidelines for fifteen resource persons. The data was analyzed descriptively-qualitatively. Based on the results of the study that the reduction of household waste and similar household waste requires legal certainty, clarity of authority and responsibility of the government, as well as the participation of the community and business actors, so that the implementation of waste reduction can bring economic benefits, healthy for the community, and can change people's behavior that operationally, Article 9 of Law No. 18 of 2008 concerning Waste Management gives the authority to implement waste reduction to the Kupang City Government, especially Kelapa Lima District The implementation of reducing household waste and similar household waste in Kupang City is not in accordance with the methods and techniques for implementing environmentally sound waste reduction, resulting in negative impacts on public health and the environment.

This research examines the regulation of remuneration for Foundation executives in Indonesia, focusing on legal aspects and its implementation. As Foundations evolve to support social, religious, and humanitarian objectives, cases of misappropriation of Foundation funds have emerged, highlighting the need for tighter oversight. Through a normative juridical approach and descriptive analysis, this study details the issues surrounding remuneration regulations, emphasizes instances of financial misconduct, and discusses the importance of establishing an external supervisory body or regulatory changes. The implementation of Good Corporate Governance and Good Cooperative Governance principles within the Foundation context is also explored. This research responds to the need for integrity, transparency, and accountability in Foundation management to achieve the humanitarian goals they undertake. The conclusion underscores the necessity for further action, including the establishment of an external supervisory body or regulatory strengthening.

Digital learning media is one of the supporting tools of learning media. Learning media vary greatly, one of which is digital learning media where this media is technology-based in its use. The use of digital learning media is one of the efforts to train and educate students to be digitally proficient in accordance with the program launched by the Ministry of Communication and Information in 2021 where all Indonesian citizens are expected to be able to understand and understand digital. Therefore, SMAN 19 Surabaya implements teaching and learning activities using digital learning media. This high school has used digital learning media ranging from teaching and learning activities every day, midterm assessments, daily assessments, end-of-semester assessments and even filling out the attendance list. This encourages SMAN 19 Surabaya students to become digitally proficient The results of this implementation are able to make SMAN 19 Surabaya students have excellent knowledge, insight and experience about the digital world in education.

The existence of religion is an important part of a person's life, because it has sacred value and opens the mind to solve life's problems. Currently, diverse human personalities believe in faith and trust which is practiced every day as proof that they have a God who provides a better life and a fully realized leader for humanity. Islamic civilization is a journey towards the ability of Muslims to accept and understand their own development. Islam is a religion that has a big influence on the lives of society 5.0. The main issue is how Islam can form solutions to problems towards Islamic progress based on the level of technological development and human resource development in society in the 5.0 era. Therefore, according to this source, we can understand that Islamic civilization was formed primarily for the implementation of processes in the fields of science, society and culture as an example of the progress of Islamic society towards the teaching of the Islamic religion and its use. technology. Accepting the universal values ​​of Islamic civilization, the grace of the universe, beyond time and place, three pillars are built, namely faith, obedience and sincerity (akhlak/sufism) through technological developments in the era of Society 5.0. Therefore, in the era of modernization, it is important to revive Islamic values ​​in education. It is hoped that it will be able to give birth to a generation with commendable morals and excellence in science and technology, so that it can prepare to face the era of society 5.0. The research method uses a method (library research) by collecting several literature related to the problems and objectives of the research. Data collection on the results of previous research is used as a benchmark to support data in research on the transformation of historical values ​​of Islamic civilization during society 5.0.

The existence of street vendors at the Al-Akbar Mosque in Surabaya City who sell and buy their goods without complying with existing regulations can cause traffic jams for road users, those who are going to the hospital via the toll road or who have business via the toll road will have difficulties, because of the congestion. traders and buyers who park illegally. De to this incident, the Surabaya city government relocated the traders around the Al-Akbar Mosque to move to the Jambangan People's Market which is on the north side of the Al-Akbar Mosque. The purpose of this research is to provide a description and overview and also analyze the implementation of the Surabaya City Regional Regulation No. 9 of 2014 which discusses the provision of space for street vendors, not only to identify the supporting and inhibiting factors contained in the Regional Regulation policy. Surabaya City No. 9 of 2014. In this research, the method used is a research method by conducting observations, interviews and also documentation as evidence. The results of the research show that the implementation of the arrangement for street vendors is considered to be good but there are still inhibiting factors caused by the decline in the economic condition of the vendors after being relocated.

The implementation of both private and public organizations requires innovation to operate. Because the innovation of motor vehicle tax payment services based on signal applications at the Tanjungpinang city samsat office is a necessity for government organizations, along with increasing public pressure to improve the performance of government agencies in order to solve problems in people's lives through programs and services at the Tanjungpinang city samsat office. The quality of public services is determined by the service provider so that it can be understood that public services serve the community and must be provided adequately in order to meet the factors and indicators that determine the quality of public services. Innovation in government agencies is needed to provide public services through the development of new methods and new resources. Innovation of motor vehicle tax payment services based on signal applications at the samsat office as an E-Government-based public service strategy for vehicle tax payments. E-Government provides public services that can be accessed 24 hours a day, from anywhere, and at any time. E-Government also allows public services to be completed in a non-face-to-face manner, making it a more efficient service. The Indonesian government has realized the tremendous benefits of e- Government since 2003 has issued a policy of implementing e- Government in the form of Presidential Instruction No. 3 Year 2003. Recently, a technology based on the SIGNAL application has emerged that can run on Android and IOS. SIGNAL is a national digital Samsat application that allows Indonesian citizens to certify Annual STNK, Pay Motor Vehicle Tax (PKB), and pay Road Traffic Accident Fund (SWDKLLJ) online by issuing digital documents in the form of electronic certificates and can easily make mandatory contributions to, POLRI, E-TBPKP (Provincial Bapenda), and E-KD, (PT. Jasa Raharja). The implementation of the online system allows people to save more money and time by paying taxes online.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

The aim of this research isnto assess the implementation of Internasional Financial Reporting Standars (IFRS) at PT Garuda Indonesia Tbk, especially inte accounting aspect of business combinations. This research method is quantitative and uses analysis through a literatur study approach. The data used was obtained from the financial report of PT Garuda Indonesia Tbk for 2011, 2015,  daj 2018, taken from official company sources. Research findings show that PT Garuda Indonesia Tbk has succesfully implemented the PSAK 22 business merger accounting standard (revised 2011, 2015, dan 2018) which as been adapted to IFRS with efficiency in preparing financial reports. The impact of this research is to provide a significant contribution in helping shreholders and other related partiesnij evaluating the extent to which companies comply with applicable financial reporting regulations.