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The main issue addressed in this study is the gap between normative policies and actual practices regarding gender mainstreaming (GMS) at the Education Office of Tangerang Regency. The aim of this study is to analyze the implementation of GMS policies using Smith's theory, which includes ideal policy indicators, target groups, implementing organizations, and environmental factors. This research uses a descriptive method with a qualitative approach. Data collection techniques include in-depth interviews, observations, and documentation. The results show that first, the ideal policy is outlined in Regent Regulation No. 10 of 2019; however, it has not been systematically elaborated in the Strategic Plan (RENSTRA) and Work Plan (RENJA) of the Education Office, limiting its implementation. Second, the target groups, such as teachers, students, and the general public, have not fully understood the concept of GMS, as the dissemination of information remains minimal and unfocused. Third, the implementing organization, the Education Office, has not yet optimized coordination in implementing GMS with schools, nor provided comprehensive, specialized training. Fourth, environmental factors, such as strong gender stereotypes, limited gender-friendly facilities, and low public awareness, are significant challenges in the policy’s implementation. Based on these findings, it can be concluded that the implementation of GMS policies at the Education Office of Tangerang Regency remains symbolic and requires strengthening of institutions, more intensive socialization, and active involvement of all stakeholders to achieve more optimal success.

Corporate profits may be allocated either as dividends to shareholders or retained to support future investment activities. The proportion of dividends distributed serves as an indicator of management’s ability to balance reinvestment needs with shareholder returns. Decisions regarding dividend distribution are typically finalized during the General Meeting of Shareholders (GMS), following recommendations put forth by the board of directors. This research investigates how asset management influences dividend payments, assesses the impact of leverage on dividend distribution, and explores the moderating effect of company growth on the relationship between asset management and leverage with dividend payouts. The study focuses on companies listed in the High Dividend 20 Index (IDXHIDIV20) from 2019 to 2023. Using purposive sampling, 29 companies were selected, yielding 145 observations that consistently issued dividends throughout the study period. The analysis was conducted using Moderated Regression Analysis (MRA). Findings indicate that asset management positively affects dividend payments, whereas leverage does not exhibit a significant influence. Moreover, company growth is found to weaken the positive association between asset management and dividends, while it does not moderate the relationship between leverage and dividend payouts. These findings support both signaling theory and contingency theory, emphasizing that efficient asset utilization enhances corporate profitability, which in turn can lead to higher dividend distributions.

Interpretation of debt-to-equity swap provisions for goods purchase transactions as stipulated in the Financial Services Authority Regulation (POJK) Number 14/POJK.04/2019 concerning Affiliated Transactions and Conflicts of Interest in Certain Transactions. The principle of openness and fairness in transactions between affiliated parties, including in the context of debt-to-equity swaps. However, this provision does not explicitly regulate the conversion of debt arising from goods purchase transactions, thus creating room for legal interpretation regarding whether business debt from operational activities can be converted into equity participation through the issuance of new shares. This study aims to analyze the implementation of debt-to-equity conversion as a financial restructuring strategy, with a focus on legal certainty and protection of public shareholders based on POJK 14/2019. The study uses a normative legal approach with the method of statutory regulations and case studies on PT SLJ Global Tbk. The results of the study indicate that PT SLJ Global Tbk has complied with the formal procedures of POJK 14/2019, including information disclosure, GMS approval, and unaffiliated creditor criteria. However, the conversion of business debt creates legal ambiguity due to the lack of clarity as to whether the debt meets the definition of “loan” in POJK 14/2019. In addition, the dilution of public shares by 34.32% without adequate protection mechanisms indicates a lack of legal certainty. The study recommends normative interpretation and strengthening of regulations to ensure fairness and legal certainty in the practice of debt conversion. Keywords: ; ; ; ; 

This study aims to compare the implementation of liquidation law for Limited Liability Companies (PT) by the General Meeting of Shareholders (GMS) in Indonesia and Malaysia. In Indonesia, the regulation is governed by Law Number 40 of 2007 in conjunction with Law Number 11 of 2020, while in Malaysia, it is governed under the Companies Act 2016. Although both legal systems share the fundamental principle of protecting creditors and shareholders, their approaches differ significantly. Indonesia’s civil law system emphasizes procedural formalism, while Malaysia’s common law system focuses more on solvency and active creditor involvement. This comparative study finds that Malaysia's practices offer greater administrative efficiency and accountability, which could serve as a model for corporate law reform in Indonesia. The findings aim to support the development of more adaptive, transparent regulations aligned with good corporate governance principles.

The purpose of this study is to examine the principle of good faith , which is a fundamental aspect of corporate governance, which ensures fair treatment for all shareholders, including minority shareholders. This study examines the application of good faith in the third General Meeting of Shareholders (GMS) in relation to the protection of minority shareholders, focusing on Decision Number 389/PDT.P/2019/PN.CKR. This study aims to analyze the court's reasons behind the issuance of the Niet Ontvankelijke Verklaard decision at the third GMS and to evaluate the legal protection mechanisms available to minority shareholders. This study uses a normative juridical approach, by analyzing legal norms and judicial precedents related to corporate governance and shareholder rights. The research findings reveal that minority shareholders often face legal uncertainty and procedural disadvantages in GMS decisions, especially when the principle of good faith is not upheld. The court's rejection of the third GMS application highlights the need for a more comprehensive legal framework to protect the interests of minority shareholders and ensure a fair corporate decision-making process. This study contributes to the corporate governance discourse by emphasizing the importance of procedural fairness and legal certainty in shareholder meetings

This research is to find out a basic picture of the level of development Gross Motor Skill Activities  Grade IV students at SDN 6 Demuk, Pucanglaban District, Tulungagung Regency. Because this is another research, this research was carried out on a smaller scale at SDN 6 Demuk, Pucanglaban District, Tulungagung Regency. It is hoped that this research can serve as a guide for other researchers to conduct similar research at the national level. The reason for choosing elementary school students over preschool children is because elementary school students are easier to manage than preschool students. Thus, selecting younger and more beneficial primary school students. Gross Motor Skill Activities (GMSA) is a basic movement pattern to support more complex movements in sports and daily activities. Where elementary school age children, both PAUD, Kindergarten and Elementary School, really enjoy moving, whether playing sports or daily activities. In this research the author used a descriptive quantitative approach and research techniques used survey methods. Where all students will be evaluated with Test of Gross Motor Development-2 (TGMD-2). From a sample of 40 students consisting of 23 male students and 17 female students from 2 classes A and B. The following data was obtained: 23 male students obtained a percentage of 80.38%, 17 female students obtained a percentage of 80.14%, where these results can be categorized as very high for male students and high for female students. So it can be concluded that the level of development Gross Motor Skill Activities  class students at SDN 6 Demuk, Pucanglaban District, Tulungagung Regency for the 2023/2024 Academic Year can be said to be high.

The dismissal of a director from his position, based on article 105, is carried out through a GMS. According to article 78 of the PT Law, a GMS consists of an annual GMS and other GMS. Other GMS, as explained in article 78 paragraph 1, in practice, are known as Extraordinary GMS (EGMS). Unlike the annual GMS, an EGMS can be held at any time, based on the needs for the benefit of the company. Based on the trial facts in the decision of the West Kutai District Court regarding the discovery of facts about the dismissal and replacement of directors at PT Sendawar Adhi Karya. It is known that the dismissal and replacement of Agus Basuki from the position of director of PT Sendawar Adhi Karya is not in accordance with the mechanism regulated in the provisions of Law number 40 of 2007 concerning Limited Liability Companies. Thus, the provisions in the articles of association regarding changes to the management structure of PT Sendawar Adhi Karya are considered never to have existed.

A Limited Liability Company (LLC) plays a pivotal role in the economic landscape, with the General Meeting of Shareholders (GMS) being one of its most vital organs. The GMS serves as a forum for making strategic decisions, overseeing company performance, and ensuring transparency and accountability. This study investigates the legal implications for companies, specifically PT. Pitala Gunawan Raya, that neglect to convene GMS as required by the Limited Liability Company Law. Using normative legal research with statute and case approaches, the study identifies gaps in the regulatory framework that need addressing to strengthen corporate governance and economic growth.

The responsibility of shareholders, known as the piercing the corporate veil doctrine, in the bankruptcy of a limited company based on Law Number 40 of 2007 is only limited to the share capital paid by shareholders to the company. The shareholder's responsibility for the shares paid up does not apply if proven; shareholders, whether directly or indirectly, in bad faith, use the limited liability company for personal interests, shareholders who are involved in unlawful behavior use the assets of the limited liability company for personal gain, which results in the assets of the limited liability company being reduced and insufficient to pay off the debts of the limited liability company. The General Meeting of Shareholders, hereinafter referred to as (GMS), is an organ of a limited liability company which has authority that is not delegated to the Board of Directors or the Board of Commissioners in carrying out its duties and authority. The duties and authorities of the GMS organs in the UUPT are; making changes to the articles of association, increasing the company's capital, reducing the company's capital, appointing directors, determining the amount of allowances for members of the board of directors, dismissing directors, appointing commissioners, determining the amount of honorarium salaries and allowances for commissioners, as well as appointing independent commissioners and dissolving the company.

Pursuant to Article 16 Paragraph (1) Letter a of Law Number 2 of 2014 Concerning the Position of Notary Public which emphasizes the obligation of a notary to act in a trustworthy, honest, thorough, independent, impartial and safeguarding the interests of the parties involved in legal actions, however in practice sometimes it is used by appearers by falsifying the minutes of the GMS so that the notary becomes the suspected perpetrator of a crime. The formulation of the problem in this study is what are the legal consequences of the deed of meeting decision statements related to the falsified GMS minutes. The method used in this research is normative juridical research in the form of library law materials or secondary data with sources of primary, secondary and tertiary legal materials. The research approach used is statutory, conceptual, analytical and case approaches as well as legal material analysis techniques carried out with systematic and grammatical legal interpretations. The results of the study show that the legal consequences of the deed of meeting decision regarding the falsified GMS minutes resulted in the deed becoming null and void and the aggrieved parties had to file a civil suit to the court to cancel the deed. In this case the notary cannot be held criminally responsible if a loss arises for one of the parties, because the deed is a partij acte which is entirely based on the statements and statements of the parties which are already in draft form, the notary only writes it into an authentic deed, so the minutes of the GMS are falsified be the responsibility of the appearers.

Ownership of company shares entitles shareholders to do a number of things, such as attending and voting at GMS, receiving dividend payments and liquidation results; as well as. other rights pathways according to law. So that the ownership of the rights to shares is important to be able to have these rights, of course there must be proof of ownership of the rights to these shares. And if at any time the shares owned want to be sold or or transferred to the hands, a deed of transfer of rights over shares is required to be carried out with a deed of transfer rights. The deed of transfer of rights can be made in the form of a notarized deed or private deed. The deed of transfer of rights or compensation is submitted in writing to the Company. Which then records the transfer by the director.    

The Company is currently included in the qualification of a separate legal subject where to run the wheels of the company there must be an organ that runs it consisting of the General Meeting of Shareholders (GMS), the Board of Directors, and also the Board of Commissioners. The Board of Directors itself is an organ that carries out operations in a Company so that what is done by the Board of Directors is considered an act committed by the Company, but in this case there is no limit on when the directors are responsible for what they do when there is a violation and when the Company is responsible for what the directors do for the benefit of the Company When there is a violation. This research is a type of normative research which is not only descriptive It only explains what is true, and what is false of each problem and what factors influence. while the approach carried out in this study is the Law Approach Research (Statute approach) and case approach (case approach). And also The source of legal material in this study consists of primary legal material and secondary legal material. While the method of analysis of legal materials in this study is descriptive analytical which aims to describe precisely a problem.    

The organ of the company in carrying out its management functions is the Board of Directors. The Board of Directors is one of the company's organs. In the company, directors have obligations that must be carried out. The negligence committed by the board of directors has the right to be held accountable and can be subject to sanctions. These actions can be detrimental to the company, and can lead to legal consequences of the actions that have been committed. It is better for the directors to ask for approval in advance in the company's GMS, but this is not done by the directors and only takes their own policies aimed at taking their own benefits which can clearly be detrimental to the company, because these assets belong to the company. From this background, in this issue what is discussed is how to analyze the abuse of authority of limited company directors over the use of company assets. This type of research belongs to normative law where the work done is to process data related to the problem, besides that this research can also be seen from its nature, literature research, library research, using legal literature materials related to the problem under study.

The Holding Company is part of the company, the Holding Company Philosophy which was originally to create added value, efficiency and strengthen the supply chain has now become a business innovation for the company's development in Indonesia. Because the Holding Company is part of the Company, the highest position in the company is the GMS. The position of the GMS in the holding company has the same role as in the company, namely making strategic decisions, overseeing company performance, and maintaining transparency and accountability even though the holding company itself is a holding company which under its control oversees the policies of the subsidiary companies it shelters.