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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

The rapid development of digital technology has increased the risk of song copyright infringement, thereby requiring effective and adaptive law enforcement mechanisms. Song copyright, as part of intellectual property rights, is protected under Law Number 28 of 2014 on Copyright, with certain infringements classified as complaint-based criminal offenses. This study aims to analyze the handling of criminal cases of song copyright infringement by Civil Servant Investigators at the Regional Office of the Ministry of Law in West Java and to evaluate the effectiveness of their enforcement practices. The research employs a normative-empirical method with a descriptive-analytical approach, combining statutory analysis with empirical data obtained through interviews and field observations. The findings reveal that case handling is conducted through structured stages, including complaint submission, preliminary examination, mediation, and follow-up actions. Mediation constitutes the primary mechanism for dispute resolution, reflecting the application of the ultimum remedium principle and a restorative justice approach. Although the procedural framework has been implemented in accordance with applicable regulations, enforcement effectiveness remains constrained by limited human resources, budgetary limitations, insufficient technical capacity, low public legal awareness, and inadequate inter-agency coordination. These results underscore the importance of strengthening institutional capacity and enhancing enforcement effectiveness to ensure sustainable protection of song copyright.

Proyek Trade Mall di Jabodetabek sebagai bagian dari bisnis properti merupakan proyek yang memiliki tingkat penyerapan pasar tertinggi diantara proyek properti komersial lainnya seperti apartemen, hotel, perumahan, kantor, dan industri. Tujuan dari penelitian ini untuk mengevaluasi strategi pra pengembangan proyek trade mall dalam rangka meningkatkan profitabilitas dan daya saing developer di wilayah Jabodetabek serta mengidentifikasi variabel-variabel yang menentukan tingkat profitabilitas dari pra pengembangan proyek Trade Mall, menyusun model system dynamics yang dapat menggambarkan pengaruh dari supply dan demand pengembangan proyek Trade Mall terhadap kinerja daya saing developer, membuat rekomendasi tindakan perbaikan terhadap penyebab terjadinya penurunan tingkat profitabilitas dan kinerja daya saing developer. Metode penelitian yang digunakan adalah analisis arsip dan survei. Kemudian data yang telah diperoleh dianalisa dengan menggunakan analisa statistik dan system dynamics. Hasil penelitian menunjukkan ada dua faktor utama yang berpengaruh terhadap tingkat profitabilitas proyek, yaitu harga jual dan tingkat penjualan, gap pertumbuhan Trade Mall yang diperoleh dari simulasi supply & demand. Serta rekomendasi tindakan perbaikan yang dilakukan terhadap penyebab penurunan profitabilitas dan daya saing developer.

This study discusses the status of marriage books as legal and administrative documents, as well as the mechanism for their disposal as State-Owned Goods (BMN) at the Regional Office of the Ministry of Religious Affairs in Papua Province. The marriage book serves as valid evidence of marriage and plays an important role in population data management. As a document printed using the state budget (APBN), the marriage book is classified as BMN, and its management must comply with regulations. A qualitative approach with an empirical juridical method is used to examine the relationship between legal regulations and their implementation practices. Data were collected through interviews, observations, and literature studies with officials from the Islamic Guidance Division of the Ministry of Religious Affairs in Papua. The results indicate that the disposal of marriage books follows the Directorate General of Islamic Guidance Circular Letter No. 5 of 2024 and Ministry of Finance Regulation No. 83/PMK.06/2016. The disposal process is carried out in stages through administrative and physical mechanisms with principles of accountability and transparency. However, in Papua, the process of collecting unused marriage books has not yet reached the physical disposal stage. The disposal of marriage books is a strategic step in realizing good governance.

Bangunan yang berada di daerah rawan gempa dengan tanah lunak cenderung memiliki tingkat kerentanan yang lebih tinggi. Dalam merancang struktur bangunan bertingkat, beban gempa menjadi salah satu parameter utama yang sangat berpengaruh. Kekuatan sebuah bangunan ditentukan oleh elemen-elemen struktur yang menopangnya dan kolom merupakan elemen struktur yang memiliki peran penting dalam konstruksi. Jika kolom mengalami kegagalan, bangunan yang ditopangnya berpotensi runtuh. Oleh karena itu, rendahnya ketahanan konstruksi di wilayah ini tetap menjadi permasalahan yang sedang diteliti saat ini. Tujuan penelitian ini untuk mengetahui seberapa jauh pengaruh variasi dimensi kolom terhadap struktur bangunan terhadap gempa, sehingga diperoleh ukuran dimensi kolom yang paling optimal. Pada penelitian ini, objek yang digunakan adalah bangunan 8 lantai yang terdiri dari lantai 1-3 merupakan kantor dan lantai 4-8 merupakan hunian. Pada perencanaan ulang bangunan ini berpedoman pada persyaratan beton struktural (SNI 2847:2019), perencanaan ketahanan gempa (SNI 1726:2019), dan beban minimum untuk perancangan bangunan gedung dan struktur lain (SNI 1727:2020), dengan pemodelan menggunakan software ETABS V.22. Redesain bangunan ini untuk mengetahui ukuran dimensi kolom yang paling optimal. Hasil penelitian perubahan dimensi kolom terhadap kekuatan struktur bangunan yakni dengan memperbesar dimensi kolom, kapasitas penampang bertambah yang dapat meningkatkan ketahanan kolom terhadap beban gempa. Selain itu, dimensi yang lebih besar juga membantu mengurangi tegangan aksial pada kolom, sehingga menurunkan risiko kegagalan akibat tegangan berlebih atau kelelahan material. Semakin besar dimensi kolom yang digunakan maka semakin kecil nilai simpangan yang dihasilkan. Artinya dengan dimensi kolom yang lebih kecil memiliki resiko yang lebih tinggi, sebab nilai simpangan lebih dekat dengan batas yang diijinkan. Akan tetapi hasil analisis menunjukkan bahwa dimensi kolom dengan berbagai variasi masih aman dari pengaruh delta izin.

The increasing number of employees and vehicles at the Head Office of PT Bukit Asam Tbk Tanjung Enim has created a growing demand for adequate parking facilities. Limited parking space tends to encourage the use of on-street parking, which may lead to traffic congestion and reduce the comfort of the office environment. This study aims to analyze parking capacity and provide optimal management recommendations. The research was conducted through a preliminary survey, literature review, collection of primary and secondary data, and descriptive analysis to determine the parking space requirements for each type of vehicle. The results show that the maximum parking duration for cars and motorcycles is 440 minutes, with peak volumes of 142 vehicles/hour for cars and 124 vehicles/hour for motorcycles at 06.00–06.59. The parking index reached 96.52% for cars and 73.33% for motorcycles. The available static capacity is 115 SRP for cars and 210 SRP for motorcycles, while the ideal parking space requirement is 122 SRP for cars and 151 SRP for motorcycles. In conclusion, the current parking capacity is sufficient for motorcycles but insufficient for cars. Therefore, optimization of parking patterns, such as adjusting the parking angle to 90°, is necessary to increase capacity and improve convenience for all employees.

Restrukturisasi organisasi di Kantor Wilayah Direktorat Jenderal Pemasyarakatan Jawa Timur merupakan dampak dari pemisahan Kementerian Hukum dan Hak Asasi Manusia yang melahirkan Kementerian Imigrasi dan Pemasyarakatan. Tujuan dari artikel ini adalah untuk mengetahui proses restrukturisasi organisasi di Kantor Wilayah Direktorat Jenderal Pemasyarakatan Jawa Timur dengan fokus pada perubahan struktur, sistem, dan sumber daya manusia. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus, dengan teknik pengumpulan data melalui wawancara mendalam, observasi lapangan, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa restrukturisasi menghasilkan struktur yang lebih ramping dengan pembentukan ketua tim (KETIM) yang mempercepat proses pengambilan keputusan. Namun, ditemukan beberapa masalah yang muncul yaitu: 1) ketidaksiapan sumber daya manusia dalam menyesuaikan budaya kerja baru, 2) alur pelaporan yang belum sepenuhnya jelas, 3) resistensi pegawai terhadap perubahan, serta 4) sistem teknologi informasi seperti STAR ASN yang belum sepenuhnya terintegrasi sehingga menyebabkan inefisiensi administrasi. Penelitian ini menegaskan bahwa restrukturisasi memerlukan kebijakan pendukung berupa pelatihan pegawai, sosialisasi yang lebih intensif, serta penguatan integrasi sistem teknologi informasi agar tujuan reformasi birokrasi dapat tercapai secara optimal

The use of BRIMEN (BRI Document Management System) in digital document processing operations during internship activities at the Medan Regional Office of PT Bank Rakyat Indonesia (Persero) Tbk. is the main focus of this article. The objective of this study is to understand how the BRIMEN system contributes to the storage, retrieval, and classification of documents, particularly in relation to credit document management. This system was introduced to address common issues found in manual archiving, such as limited storage space, difficulties in document retrieval, and the risk of errors in preserving clients’ physical records. The research employed a descriptive qualitative approach through direct observation and active participation in daily workflows. The findings indicate that BRIMEN significantly improves operational efficiency by providing a more systematic and secure digitalization procedure for banking documents. The system not only reduces the risk of loss or damage to physical archives but also accelerates the process of data retrieval when required by work units. Through its classification and tracking features, BRIMEN ensures better consistency between digital data and physical documents, although several technical challenges remain, such as restricted access to storage rooms and difficulties in scanning older or non-standard documents. Overall, the results highlight the importance of implementing a well-structured digital document management system to support the smooth operation of modern banking institutions. BRIMEN represents a tangible step in BRI’s digital transformation, strengthening data security while simultaneously improving the quality of credit services delivered to customers. With continuous improvement, this system has the potential to serve as a model for digital document management that can be more widely adopted across Indonesia’s banking sector.

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.

The role and responsibilities of Regional Regulations differ based on the principles and practices stated in the Constitution/UUD and the Regional Government Law. This role is important in ensuring that every regional legal product produced has good substantive and procedural quality. The purpose of this study is to determine and analyze the existence of the Gorontalo Regional Office of the Ministry of Law in improving the quality of regional legal products produced. The method used in this study is an empirical research type, namely legal research based on the reality that researchers obtain in accordance with data in the field. The Gorontalo Regional Office of Law also pays attention to the principle of public participation. In every mentoring process, the regional government involves the community and stakeholders in the preparation of regional regulations. This is an embodiment of the principle of democracy in a state of law, where the law does not only come from above (top-down), but also from below (bottom-up). This strengthens the legitimacy of the law in the eyes of the community and ensures the sustainability of the implementation of these regulations. The existence of the Gorontalo Regional Office of the Ministry of Law plays a central role in efforts to improve the quality of regional legal products. Through the functions of harmonization, consultation, and legal education that are continuously carried out to local governments and stakeholders, the Regional Office contributes greatly to ensuring that every regional regulation produced meets formal legal aspects, but also reflects justice.

This study examines the universal concept of human rights as fundamental to all individuals. Human rights reflect dignity, equality, autonomy, and legal protection, and must be ensured by the state. Although broadly accepted, continuous education and public awareness—especially for marginalized groups—remain essential. In Gorontalo Province, the Ministry of Law and Human Rights’ Regional Office plays a pivotal role in responding to alleged human rights violations through its Community Communication Services Program, as regulated by Ministerial Regulation No. 23 of 2022. Using an empirical legal approach, the study gathers data through literature reviews, legal documents, and interviews with relevant stakeholders. Findings show that the Regional Office serves as a key constitutional institution promoting access to justice and upholding legal protections. Its activities include handling public complaints, forming investigative teams, and coordinating with law enforcement and legal aid bodies. Legal aid—both state-sponsored (pro deo) and volunteer-based (pro bono)—emerges as a crucial tool for promoting justice, especially for the underprivileged. The structured complaint mechanism under Ministerial Regulation No. 23 of 2022 strengthens the state’s role in ensuring equality before the law and fulfilling its constitutional obligations to protect human dignity and human rights.

This study aims to analyze the influence of auditor experience, independence, professional skepticism, time pressure, and red flags on the auditor's ability to detect financial statement fraud in the Public Accounting Firm (KAP) in the South Tangerang region. Data was collected through the distribution of questionnaires using the purposive sampling method, with a sample of 45 auditors from four KAPs. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21 and Microsoft Excel 2021. The results showed that professional skepticism had a significant negative effect on the auditor's ability to detect fraud. On the contrary, auditor experience and red flags have a significant positive influence on auditor ability. Meanwhile, independence and time pressure do not have a significant influence on the auditor's ability to detect financial statement fraud.

Pandemi COVID-19 telah mengubah perilaku masyarakat dalam menjaga kebersihan, terutama dalam kebiasaan mencuci tangan. Namun, setelah pandemi berakhir, kebiasaan ini mulai berkurang, ditambah dengan terbatasnya sarana cuci tangan yang tersedia. Di Kecamatan Colomadu, masih ditemukan rendahnya kesadaran masyarakat dalam menjaga kebersihan tangan. Untuk mengatasi hal tersebut, tim pengabdian masyarakat menginisiasi penyediaan alat cuci tangan portabel di beberapa fasilitas umum sebagai upaya untuk meningkatkan kesadaran masyarakat akan pentingnya kebersihan tangan. Kegiatan ini meliputi perencanaan dan desain alat, pembuatan dan instalasi, sosialisasi kepada masyarakat, serta monitoring dan perawatan berkala. Hasil pengabdian menunjukkan bahwa enam unit alat cuci tangan portabel yang dipasang di kantor kecamatan, pasar, dan puskesmas telah dimanfaatkan secara intensif oleh masyarakat, meningkatkan frekuensi kebiasaan mencuci tangan dan memperoleh apresiasi dari pemerintah setempat. Desain alat yang ergonomis dan sistem drainase yang efektif mendukung keberhasilan program ini, meskipun beberapa tantangan dalam perawatan dan koordinasi masih perlu diatasi. Kegiatan ini berhasil meningkatkan kesadaran kebersihan tangan dan dapat dijadikan model untuk implementasi serupa di wilayah lain guna mencegah penyebaran penyakit menular pasca pandemi.

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..

This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techniques in  the non-probability sampling group. The data collection method used in this study uses a questionnaire method. The design used in this study is hypothesis testing using SPSS statistical version 27. The results of this study show that (1) independence has a positive effect on audit quality, (2) competence has a positive effect on audit quality, (3) ethics has a positive effect on audit quality, (4) professionalism has a positive effect on audit quality, (5) work environment has a positive effect on audit quality.

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.  

This research was conducted with the aim of testing and analyzing the influence of computer-assisted audit techniques, auditor competency and audit tenure on audit quality. The population in this study were auditors who worked at Public Accounting Firms in the Central Jakarta Region. The type of research used in this research is quantitative research with data sources originating from primary data. The number of samples that meet the criteria is 101 samples. Sample selection was carried out based on the willingness of respondents who met the specified criteria and were willing to participate in this research. The research method used in this research was designed through research steps starting from operational variables, determining the type and source of data, data collection methods, research models and ending by designing data analysis and hypothesis testing with the help of SPSS 27 software as an analysis tool. After testing, it was found that computer-assisted audit techniques, auditor competency and audit tenure had a positive and significant effect on audit quality.

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.

The purpose of this study was to determine the effect of leadership on the performance of regional office employees in the Ministry of Riau province. The population used in this study was 181 people. The sampling method uses the slovin formula in analyzing data obtained from research objects using quantitative analysis and the number of respondents is 65 people. The results of data processing through SPSS data analysis using the simple linear regression method with the results Y = 18.184 + 0.867x, from the t test there is a t count of 6.374 it can be seen that the value of t count > t table (6.374 > 1.99834) means that leadership has a significant effect on performance employees at the Regional Office of the Ministry of Religion of Riau Province. it can be seen that the R square value is 0.392, this means that the leadership variable (X) contributes or contributes to the dependent variable where the leadership is 0.392 or 39.2% while the remaining 60.8% is influenced by other variables not examined in this study. this research.

Corrections is one of the subsystems in criminal justice in Indonesia which carries out legal implementation in the field of treatment of prisoners, inmates and children. Corrections function in providing services, guidance, social guidance, care, security and supervision for inmates, without exception. This function is carried out based on the regulations that have been regulated in the statutory provisions. When inmates are placed in correctional institutions, they tend to experience changes in mental health caused by stress and depression as well as feelings of loneliness experienced by inmates. Therefore, correctional institutions have a role in restoring the mental health experienced by inmates. In carrying out its role, correctional institutions also experience obstacles which of course can have an impact on the implementation of the role of correctional institutions. This research uses deep research methods with descriptive qualitative methods. The results of the research that has been conducted show that correctional institutions have a role in restoring the mental health experienced by inmates. This can be seen from the programs carried out by correctional institutions to support the recovery of the mental health of inmates, although there are several obstacles, correctional institutions are still trying to carry out their role.