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This study examines the regulation of copyright royalties as joint property in Indonesia, the United States, and Europe, aiming to provide recommendations for better legal implementation. The research employs a normative juridical method with a comparative legal approach, utilizing library research and qualitative analysis of primary and secondary legal materials. The findings indicate that Indonesia, the United States, and Europe share common ground in recognizing royalties derived from copyright as joint property when such economic benefits are obtained during marriage. However, significant differences exist in their approaches. European countries, particularly Spain and the Republic of Moldova, clearly distinguish between exclusive rights and economic rights, where copyright remains the creator's personal property while royalties are classified as joint property. The United States demonstrates considerable flexibility through state-level regulations, adopting either community property systems or equitable distribution systems. Indonesia, through Decision No. 1622/PDT.G/2023/PA.JB, has begun recognizing royalties as joint property. Nevertheless, Indonesia still requires clearer and more comprehensive regulations to ensure legal certainty regarding the status of royalties as joint property and their distribution following divorce. This study contributes to developing legal frameworks that balance protecting creators' personal rights with the principle of fairness in family law.

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 study aims to analyze the effect of Return on Asset (ROA), Current Ratio (CR), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on company value as measured by Price Book Value (PBV) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This research adopts a quantitative method with a causal associative approach. The data was obtained from the financial reports of eight companies that met the purposive sampling criteria. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that, partially, ROA and CR have a significant negative effect on PBV, while NPM does not have a significant effect on PBV, and TATO has a significant negative effect on PBV. Simultaneously, all four independent variables significantly affect PBV, with an R² value of 12.3%, indicating that most of the PBV variations are explained by other factors outside the research model. These findings provide insights for investors and company management regarding the importance of asset management and operational efficiency in enhancing firm market value.

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.

This study is motivated by the limited public understanding of the symbolic meaning of properties used in the Grombyang Dance of Pemalang, where most audiences merely enjoy the performance without recognizing the cultural values embedded within it. This research aims to examine and explain the symbolic meanings of the properties used in the Grombyang Dance of Pemalang as performed at Sanggar Seni Kaloka Pemalang. The method employed is a descriptive qualitative approach using semiotic analysis based on Charles Sanders Peirce, with data collection techniques including observation, interviews, and documentation. The results of the study indicate that the performance structure of the Grombyang Dance of Pemalang consists of three main parts: the opening, the core, and the closing, supported by various elements such as theme, movement, performers, makeup, costume, musical accompaniment, stage setting, and properties. The semiotic analysis reveals that the symbolic meaning of the properties can be understood through the relationship between representamen, object, and interpretant. The main property, the irus (ladle), functions as a symbol that not only represents the act of scooping Grombyang soup but also carries a belief-related meaning as a bringer of fortune in trading activities. In conclusion, the properties in the Grombyang Dance of Pemalang serve not only as aesthetic elements but also as a medium of symbolic communication that reflects cultural, social, and belief values within the community. Therefore, they are important to be preserved and more deeply understood by the public.

The trademark dispute between PT GoTo Gojek Tokopedia Tbk and PT Terbit Financial Technology has become a significant issue in the field of intellectual property law in Indonesia. This conflict arose because PT GoTo used the trademark name “GOTO,” which had already been officially registered earlier by PT Terbit. This study aims to examine the legal protection granted to registered trademark owners under Law Number 20 of 2016 concerning Trademarks and Geographical Indications, as well as to analyze the application of the first to file principle in resolving the dispute. This research employs a normative juridical approach by reviewing relevant legislation and conducting a case analysis based on the Decision of the Central Jakarta Commercial Court Number 71/Pdt.Sus-HKI/Merek/2022/PN Niaga Jkt.Pst. The findings indicate that Indonesia prioritizes the first to file system in determining trademark ownership, meaning that exclusive rights are granted to the party who registers the trademark first. The court decision in favor of PT Terbit confirms that formal registration serves as the primary legal basis for trademark protection. Therefore, this study highlights the importance of conducting trademark verification prior to public use and emphasizes the need to strengthen legal awareness among business actors to prevent similar disputes in the future.

This practice is essentially based on clauses in employment contracts intended to prevent employees from resigning before the contract term expires. However, from a legal perspective, this practice raises challenges regarding the validity of employment contracts and the legal protections afforded to employees. The objective of this study is to evaluate the validity of the diploma retention practice through the lens of labor law and civil law, as well as to explore the types of legal protections that may be available to employees. The research methodology employed is a normative legal approach, utilizing a legal and conceptual framework, and supported by a literature review of primary and secondary legal sources. This analysis emphasizes the principles of contract law, labor protection principles, and relevant human rights standards. The research findings indicate that the practice of withholding diplomas lacks a clear legal basis under Indonesian law and potentially violates the criteria for the validity of contracts, particularly regarding the abuse of circumstances (misbruik van omstandigheden). Furthermore, this practice can be categorized as an illegal act because it infringes upon workers’ property rights and their freedom to seek employment. Legal protection for workers can be facilitated through preventive strategies, such as strengthening labor regulations and oversight, as well as through enforcement actions, including civil litigation and the resolution of industrial disputes.

This study analyzes the effect of capital structure and firm growth on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2024. The volatility of the property sector influenced by global and domestic economic conditions encourages the importance of understanding firm value formation mechanisms. The research method uses a quantitative approach with purposive sampling technique resulting in 66 observations from 11 companies during the research period. Data analysis uses Partial Least Squares-Structural Equation Modeling through SmartPLS application to test relationships between variables. The results show that capital structure and firm growth have no direct significant effect on firm value, but have a significant negative effect on dividend policy. Dividend policy has a significant positive effect on firm value and is able to fully mediate the effect of capital structure and firm growth on firm value with Variance Accounted For values of 151.6% and 90.4% respectively. These findings confirm the importance of dividend policy as a credible signaling mechanism regarding the company's ability to generate sustainable cash flows in creating value for shareholders amid the volatility of Indonesia's property sector.  

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.

This research aims to analyze the urgency of implementing Statement of Use, Declaration of Use, and Specimen of Use instruments as a means of supervising trademark use obligations in Indonesia. Currently, Law Number 20 of 2016 concerning Trademarks and Geographical Indications (UU MIG) only requires a written statement of use without being accompanied by concrete evidence at the time of renewal applications. This creates a loophole for trademark registrations without the intent to use (non-use), which can hinder bona fide applicants.  This study employs a normative legal research method with a comparative law approach between the UU MIG and the Lanham Act (U.S. Trademark Act of 1946). The Lanham Act mandates proof of actual trademark use through a Statement of Use for intent-to-use applications, as well as a Declaration of Use for applications based on use-in-commerce, which must be submitted with a Specimen of Use as actual evidence of the trademark's use in trade.  The results indicate that the adoption of these instruments into the Indonesian legal system is urgent to strengthen the supervisory function of the Directorate General of Intellectual Property (DGIP). This implementation would enable the DGIP to conduct administrative (ex-officio) trademark cancellations for non-use, thereby purging the trademark database of passive marks without having to rely on third-party lawsuits. This legal reform is in line with the legal development theory to encourage business actors to actively utilize the economic functions of trademarks.

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.