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The search and booking of boarding houses (kost) remain a significant challenge for newcomers in campus areas, particularly in Kelurahan Samata, home to UIN Alauddin Makassar, which admits approximately 15,000 new students annually. Many of these students come from outside the region and require temporary accommodation near the campus. This issue is primarily caused by limited access to information and the lack of an optimal system to support the search and booking process. Therefore, it is necessary to evaluate the level of user acceptance of the developed system. This study aims to analyze user acceptance of a boarding house search and booking information system in the case of Kelurahan Samata using the User Acceptance Testing (UAT) method. UAT is a testing approach used to determine whether a system meets user requirements, is accepted according to expected standards, and to identify the need for further improvements to ensure its feasibility for use. The UAT was conducted by end users, namely boarding house seekers and property owners/managers, by responding to 10 evaluation indicators: (1) ease of search, (2) time efficiency, (3) booking process, (4) geospatial search features, (5) completeness of information, (6) availability of suitable boarding houses, (7) accuracy of information, (8) ease of payment process, (9) check-in scheduling, and (10) navigation features for directions. The results of the User Acceptance Testing (UAT) indicate that the system achieved an average score of 87.77, suggesting that the system is highly acceptable and significantly facilitates users. These findings demonstrate that the system is well received by users, confirming that it functions effectively and is capable of accommodating all required functionalities.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

The distribution of social assistance in Indonesia faces challenges such as inaccurate recipient data, overlapping programs, and limitations of traditional data management systems that lead to inaccurate targeting of aid. This study proposes a social assistance distribution optimization system using the Greedy algorithm that assesses recipient priorities based on economic conditions, number of family members, location, and urgency of needs with certain weights to produce objective rankings. This system is implemented in a JavaScript-based web application without external frameworks, making it lightweight and easily accessible. Simulations with 20 prospective recipients and a quota of 10 slots and validation with a dataset of 10,000 entries show that the Greedy algorithm produces identical results to Dynamic Programming but is much faster (669 times faster). In terms of complexity, this algorithm has O(n log n) time and O(n) space, and meets the requirements of the Greedy Choice Property and Optimal Substructure, making it a practical and efficient solution for managing large-scale social assistance distribution in Indonesia.

Trade secrets are a type of Intellectual Property Right that plays a crucial role in providing legal protection for business information with economic value and kept confidential by its owner. In the food industry, recipes not only serve as production guidelines but also serve as a business's identity and competitive advantage. Legal issues can arise if the recipe is used or owned by others without permission, especially when conflicts arise within the business or during competition. This situation can trigger trade secret disputes that can be detrimental to business owners, both financially and sustainably. This article discusses the position of fried chicken recipes as trade secrets in culinary business practices in Indonesia and the forms of legal protection available to rights holders. The discussion was conducted based on the provisions of Law Number 30 of 2000 concerning Trade Secrets, using a normative approach. The analysis shows that a fried chicken recipe falls into the trade secret category if it meets the requirements of being unknown to the public, having economic value, and being strictly maintained by the business owner. Therefore, legal protection for trade secrets is crucial to prevent unfair business competition and provide legal certainty and protection for culinary businesses in Indonesia  

Copyright is a key pillar of the Intellectual Property Rights system, providing legal protection for creative works in the arts sector, particularly musical works. Within the copyright framework, the most crucial aspect is economic rights, namely the exclusive right of creators to derive financial benefit from any use of their works. However, the reality on the ground demonstrates the rampant use of songs for commercial purposes without proper authorization, which directly harms creators. This article analyzes economic rights violations in the context of commercial use, using the case study of the song "Akad" by Payung Teduh as a case study. This research uses normative legal methods through a statutory and legal conceptual approach. The research findings indicate that the exploitation of songs for material gain without the explicit consent of the rights holder constitutes a clear violation of Law Number 28 of 2014 concerning Copyright. Such violations carry serious legal consequences, including civil liability in the form of compensation payments and criminal sanctions. Therefore, synergy between firm law enforcement and increased collective public awareness is necessary. These efforts are vital to guaranteeing the protection of creators' economic rights while creating a healthy, fair, and sustainable creative industry ecosystem in Indonesia for all arts stakeholders.

Intellectual property rights (IPR) are an important legal tool for trademark ownership, protecting business quality, and protecting a company's economic interests. Consumers build trust in trademarks because they signal distinct product quality and reflect a positive and consistent corporate image. Trademark protection is regulated by national law under Trademark Law No. 20 of 2016, which provides legal certainty for trademark owners. This law stipulates that a trademark is only valid if it has distinctive elements, is not imitative, and has been officially registered with an authorized institution. The "first come, first served" principle in Indonesian trademark law can be interpreted as a mechanism that grants rights to the first party to file a valid application. However, the application of this principle in practice often raises complex legal issues, particularly when a trademark has already gained widespread public recognition prior to its formal registration. This study focuses on evaluating this legal protection through a normative legal research method by examining applicable laws, regulations, and court decisions related to trademark disputes in Indonesia. The Geprek Bensu dispute has attracted public attention because it highlights the conflict between legal provisions regarding trademark ownership and public perception. This case demonstrates that the existing legal framework still requires further refinement to balance the interests of trademark registrants with those of parties who have built public reputation through prior commercial use. Therefore, legal reform and consistent law enforcement are essential to ensure fair and comprehensive trademark protection in Indonesia.

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.

Effervescent granules are a pharmaceutical dosage form that offer advantages in terms of ease of use, improved palatability, and rapid solubility in water. This study aimed to formulate and evaluate the physical properties of vitamin C Effervescent granules using the dry granulation method. The main materials used included ascorbic acid as the active substance, citric acid and tartaric acid as acid sources, and sodium bicarbonate as the base source. Evaluation was carried out on organoleptic properties, flow properties, pH, angle of repose, moisture content, density, compressibility index, and dispersion time. The results showed that the granules met the requirements for organoleptic properties, pH (4–5), angle of repose (38.41°), compressibility index (12.3%), and dissolution time (49.62 seconds). However, the flow property (29.11 seconds) and moisture content (6.47%) did not meet the established standards. These findings indicate that the formulated granules met most of the evaluation parameters but still require optimization, particularly in the drying process and flow properties, to obtain a more stable and high-quality dosage form.

Copyright is an exclusive right granted to creators to protect their intellectual works. The importance of copyright protection has increased with advances in digital technology and the widespread use of social media as a means of content distribution. Digital platforms such as YouTube, Instagram, TikTok, and various other streaming services facilitate the distribution of digital works, but also give rise to problems such as piracy and the use of works without the permission of the copyright owner. This digital piracy can result in economic and moral losses for creators. This study aims to analyze the application of copyright in the context of social media and examine the legal regulations governing copyright protection to address digital piracy in Indonesia. The method used in this study is a normative legal research method with a statutory and conceptual approach. The results show that legal protection for digital works is regulated by Law Number 28 of 2014 concerning Copyright and is strengthened by Law Number 1 of 2024 concerning Electronic Information and Transactions. These two regulations provide a legal basis for protecting the moral and economic rights of creators and authorize the government to block access to content that infringes copyright. These regulations are expected to reduce digital piracy and create a digital ecosystem that respects intellectual property rights.

This research investigates transparency and accountability in the management of state-owned assets (BMN) at the East Java Regional Police's Logistics Bureau as a step toward enhancing effective, adaptive, and integrity-focused governance in police logistics. The research context arises from the growing public call for transparency and accountability in managing state assets, in line with policies for bureaucratic reform and digitalization in the police logistics framework. This study utilized a qualitative descriptive approach involving in-depth interviews, observations in the field, and analysis of documents. The results show that adopting a unified digital system has enhanced the efficiency of asset management, sped up inventory operations, and reduced the risks of asset misuse. Nonetheless, obstacles persist, such as restricted human resource capacity, data alignment problems, and inadequate performance-based assessments. The conversation emphasizes that effective asset management relies on the implementation of adaptive governance, motivation for public service, and precise performance assessment systems. The research indicates that the integration of digital innovation, professional skills, and a robust commitment to public accountability is crucial for creating transparent and sustainable governance in police logistics

From the perspective of criminal liability theory, criminal policy, and Islamic law, sexual gratification is a form of corruption. According to positive criminal law, a person can only be held liable when three essential elements are fulfilled: an unlawful act, culpability (dolus or culpa), and the capacity for responsibility. However, in the context of public office, sexual gratification constitutes an unlawful act because it involves the acceptance of non-fina. Since the acceptance of sexual services within a power relationship usually indicates awareness of reciprocal policy gains, purpose (dolus) is frequently dominating. From the perspective of criminal policy, the restriction of sexual gratification reflects the growth of corruption as a white collar crime—a term coined by Edwin H. Sutherland—where abuse of power encompasses intangible rewards in addition to monetary transfers. According to Islamic law, sexual enjoyment constitutes two violations: it may be considered risywah (bribery) because of its transactional motive, and it may also be considered jarimah zina if it takes place outside of a legally recognized marriage. Such behaviors compromise the protection of property, ancestry, and religion through the framework of maqāṣid al-sharī‘ah developed by Abu Ishaq al-Shatibi in Al-Muwafaqat. The study comes to the conclusion that in order to guarantee accountability, protect public integrity, and promote social welfare, it is imperative to develop legal interpretation and evidential procedures.

Natural fiber based composite materials are increasingly being developed as an environmentally friendly alternative to synthetic fiber-based composites. This study aims to characterize the thermal and mechanical properties of natural fiber composite materials and evaluate their potential use as sustainable materials. Composites are made using natural fibers as reinforcement and a polymer matrix through a specific molding method. Mechanical property characterization includes tensile tests, flexural tests, and impact tests, while thermal property characterization is carried out using thermal analysis to determine the thermal stability of the material. The test results show that the addition of natural fibers has a significant effect on improving the mechanical properties of the composite, especially tensile strength and elastic modulus, compared to the unreinforced matrix. In addition, natural fiber composites show quite good thermal stability over a certain temperature range, making them suitable for non-structural applications. Based on these results, natural fiber composite materials have the potential to be developed as environmentally friendly materials that have competitive mechanical and thermal performance.

This community service activity aims to design a prototype of a web-based Intellectual Property Rights (IPR) registration information system at the South Sumatra Provincial Industry Office as an effort to support the improvement of public service quality. The main problem faced by partners is the manual registration and management process for IPR data, which has the potential to cause service delays, data recording errors, and difficulties in monitoring the status of IPR applications. This condition requires an information technology-based solution that can improve the efficiency, effectiveness, and transparency of services. The method used in this community service activity is the prototype method, which includes the stages of problem identification, user needs analysis, system design, and initial evaluation of the resulting prototype. The designed information system prototype includes features for online IPR registration, applicant and document data management, and application status monitoring. The results of the activity indicate that the IPR registration information system prototype is able to provide an overview of digital solutions that are in accordance with partner needs and have the potential to improve service efficiency and ease of data management. This activity is expected to become the basis for the development of a more comprehensive and sustainable IPR information system within the South Sumatra Provincial Industry Office.

This study aims to examine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on firm value (Tobin’s Q) in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Using a descriptive quantitative method with purposive sampling, this study involves 6 companies and 97 data observations. Data analysis was performed using panel data regression, t-test, F-test, and coefficient of determination tests. The results show that CR has a negative and significant effect on firm value with a t-value of -3.760941 and a significance level of 0.0011. Meanwhile, DER has a positive but insignificant effect on firm value with a t-value of 0.508701 and a significance level of 0.6163. ROA also has a negative but insignificant effect with a t-value of -1.254781 and a significance level of 0.2233. Simultaneously, the F-test results show a significant effect from all three variables on firm value, with an F-value of 14.37946 (greater than the F-table value of 2.975) and a significance level of 0.000001. The Adjusted R-Square value of 78.69% indicates that the independent variables explain 78.69% of the variation in firm value, while the remaining 21.31% is explained by other factors.

Divorce gives rise to various legal consequences relating to the status of the parties, marital property, and the rights and obligations toward children, thereby requiring a legal mechanism that ensures legal certainty, justice, and legal protection. In practice, the parties often express their intention to divorce in the form of a Pre-Divorce Agreement Deed drawn up before a notary. This study aims to analyze the legal standing and evidentiary strength of a Pre-Divorce Agreement Deed as evidence in divorce cases decided by default judgment (verstek). The research employs a normative juridical method with a statutory approach and a case approach, focusing on the Decision of the Ngawi Religious Court Number 425/Pdt.G/2023, through a literature review of primary and secondary legal materials. The findings indicate that a Pre-Divorce Agreement Deed executed in the form of a notarial deed constitutes an authentic deed with perfect evidentiary value as written evidence in divorce proceedings. Although it cannot directly result in the dissolution of marriage, the deed is relevant to prove the existence of an agreement between the parties and the condition of a marital relationship that has irretrievably broken down. In cases decided by default judgment, the deed becomes an important basis for judicial consideration in granting the divorce petition. The implications of this study emphasize that a Pre-Divorce Agreement Deed may be lawfully and proportionately used as evidence to support the proof of grounds for divorce and to realize legal certainty in judicial proceedings.

Illegal street racing is a persistent issue in Indonesia, including Bungo Regency, endangering road users and violating traffic laws. This study, based on a case study at the Traffic Unit of Bungo Police Resort, aims to explore the police's role in addressing illegal street racing from an Islamic criminal law perspective. Using a qualitative juridical-empirical approach, the study examines legal regulations, institutional practices, and Islamic jurisprudence. Data was gathered from legal sources and literature related to law enforcement and Islamic criminal law. The results reveal that the police play a strategic role in combating street racing through preventative, preemptive, and repressive tactics. Repressive measures include law enforcement based on the Indonesian Traffic and Road Transportation Law, while preventive actions involve community outreach, traffic education, and regular patrols. From an Islamic criminal law viewpoint, illegal street racing is categorized as jarimah ta‘zīr, where authorities impose sanctions to maintain public order and prevent harm (mafsadah), aligning with the maqasid al-shariah goals of preserving property and life. The study concludes that effective and sustainable action against street racing requires collaboration between law enforcement, communities, and religious perspectives.

In Indonesia, illegal gold mining (PETI) is still a persistent environmental crime, especially in resource-rich areas like Bungo Regency, Jambi Province. The efficacy of local law enforcement is still in doubt, despite the fact that Article 158 of the modified Mining Law (Law No. 3 of 2020) offers a solid legal foundation for criminal penalties. The purpose of this study is to evaluate the efficacy of criminal law enforcement in Bungo Regency against PETI from the standpoint of Islamic law based on maqāṣid al-sharī‘ah. This study uses a juridical-empirical approach, combining pertinent court rulings, field data from law enforcement, and normative legal analysis. The results show that although legal measures like arrests and convictions have been carried out, they have not had a major deterrent effect. The overall effect of enforcement operations is weakened by structural issues, such as the economic dependence of local populations, the scarcity of alternative livelihoods, and the difficulties of prosecuting informal financiers. According to maqāṣid al-sharī‘ah, illicit mining is incompatible with the defense of basic principles, especially the preservation of life (ḥifḍ al-nafs), property (ḥifṢ al-māl), and environmental sustainability. The study comes to the conclusion that effective law enforcement necessitates an integrated strategy that combines preventive and rehabilitative tactics, such as economic empowerment, legal awareness campaigns, and regular supervision, with repressive measures. A more equitable, long-lasting, and socially conscious form of environmental criminal law enforcement is provided by combining positive law with the ethical framework of maqāṣid al-sharī‘ah.

This study examines the effectiveness of the Jambi Regional Police in enforcing criminal law in the digital era, particularly in addressing online gambling offences, from the perspective of Islamic law. The rapid development of information technology has transformed crime from physical spaces into cyberspace, characterised by anonymity, speed, and transnational reach, thereby requiring adaptive law enforcement strategies. This research adopts a qualitative juridical-empirical approach. Data were collected through in-depth interviews with law enforcement officers at the Jambi Regional Police, analysis of case documents, and examination of relevant legal frameworks, particularly Indonesia’s Electronic Information and Transactions Law (ITE Law). The findings reveal that the Jambi Regional Police have implemented several strategic measures in combating digital crimes, including cyber patrols, digital forensic investigations, seizure of electronic evidence, and inter-agency coordination. Nevertheless, the effectiveness of law enforcement remains constrained by technological limitations, complex digital evidence requirements, the transnational nature of cybercrime, and limited public digital legal awareness. From an Islamic law perspective, police actions against online gambling align with the objectives of maqāṣid al-sharī‘ah, particularly the protection of religion (ḥifẓ al-dīn), property (ḥifẓ al-māl), and intellect (ḥifẓ al-‘aql). This study concludes that while digital criminal law enforcement by the Jambi Regional Police is fundamentally appropriate, it requires strengthened institutional capacity, integration of Islamic legal values, and adaptive policy reforms to enhance effectiveness and substantive justice.

This research examines Islamic legal protection for victims of social engineering crimes within the context of cybercrime. Social engineering is a form of digital crime that exploits psychological manipulation and trust to obtain personal data, system access, or financial benefits. Such crimes cause not only material losses but also immaterial harm, including psychological trauma, violations of privacy, dignity, and personal security. However, positive legal frameworks tend to prioritize offender punishment, while victim protection and recovery remain insufficiently addressed. This study adopts a qualitative approach with a normative-juridical research design, complemented by limited empirical insights. Data were collected through library research on Islamic legal sources—namely the Qur’an, Hadith, and fiqh jināyah—alongside statutory regulations on cybercrime and selected interviews with legal scholars and practitioners. The analysis employs a descriptive-analytical method grounded in the maqāṣid al-sharī‘ah framework, particularly the principles of ḥifẓ al-māl (protection of property), ḥifẓ al-‘irḍ (protection of dignity), and ḥifẓ al-nafs (protection of life and psychological security). The findings demonstrate that Islamic law provides a robust normative foundation for protecting victims of social engineering crimes. Such protection extends beyond retributive punishment through ta‘zīr and emphasizes restorative justice by prioritizing victims’ rights restoration, offender accountability, and public welfare. Islamic law is both adaptive and relevant in addressing contemporary cybercrime challenges and may serve as a humanistic, just, and responsive model for victim protection in the digital era.

Particularly in emerging nations, corporate environmental criminality poses a serious threat to environmental justice, sustainable development, and legal responsibility. With a focus on corporate crime theory and green criminology, this study critically analyzes corporate environmental crime using an integrative framework that blends modern criminological viewpoints with Islamic criminal law (fiqh al-jināyah). This study examines how Islamic legal concepts, particularly the doctrine of maqāṣid al-sharī‘ah, can enhance current models of corporate criminal responsibility and environmental governance using a normative-analytical and conceptual approach. The results show that structural incentives, lax enforcement, and profit-driven rationalization tactics make traditional regulatory and penal measures ineffective at discouraging corporate environmental malfeasance. Islamic criminal law provides a revolutionary framework that places environmental conservation as both a legal requirement and a moral necessity because of its strong ethical orientation and comprehensive view of justice. With a focus on ecological balance (ḥifẓ al-bi’ah), property (ḥifẓ al-māl), and life preservation (ḥifẓ al-nafs), this study offers a value-based corporate accountability approach that goes beyond deterrence-oriented punishment and prioritizes prevention, restoration, and social responsibility. By broadening the doctrinal scope of Islamic criminal law to acknowledge corporate criminal culpability, this integrative approach makes a theoretical contribution. Practically, it informs regulatory enforcement and environmental policy change. The study presents an interdisciplinary paradigm that unites criminological analysis and religious legal reasoning, providing a strong basis for creating environmental governance systems that are just, moral, and sustainable, especially in developing nations and jurisdictions with a majority of Muslims.