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This study aims to gain an in-depth understanding of the legal reasoning used by judges in the Administrative Court (PTUN) in annulling State Administrative Decisions (KTUN), as well as to examine the legal implications for the parties involved and the overall system of government administration. This research employs a normative juridical method with three approaches: statutory, conceptual, and case approaches. The analysis was conducted qualitatively by studying reference books and reviewing court decisions. The study shows that the annulment of KTUN by PTUN judges is based on three important factors, namely lack of authority (ultra vires), procedural defects, and substantive defects in the decision. In addition, violations of the General Principles of Good Governance (AUPB), such as the principles of legal certainty, prudence, and proportionality, also constitute important considerations for judges. In the judicial process, judges not only consider the formal aspects of the law, but also take into account substantive justice in order to protect citizens’ rights from improper governmental actions. The implications of the annulment of KTUN include the restoration of the plaintiff’s rights through the process of restitutio in integrum, the obligation of administrative officials to revoke or correct the issued decision, as well as the potential impact on third parties involved in the decision. In general, the annulment of KTUN serves as a legal control mechanism over government administration while also encouraging the realization of good and transparent governance within a state governed by the rule of law.

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

This research is motivated by the importance of understanding the development of the Kingdom of God in Indonesia as a reality present in the lives of the people through the values ​​of love, justice, and peace in a pluralistic society. The purpose of this research is to analyze the factors that support and hinder the development of the Kingdom of God in Indonesia and explain its application in contemporary life. The method used is a qualitative descriptive method through a literature review and theological analysis of the social, cultural, and religious dynamics that are developing in Indonesian society. The results of the study indicate that the development of the Kingdom of God is supported by the role of the church in evangelistic missions, holistic services, universal values ​​of love and justice, and a spirit of religious moderation. On the other hand, this development is hampered by local cultural resistance, socio-political dynamics, a lack of comprehensive theological understanding, and the potential for conflict in poorly managed plurality. The implications of this research emphasize that the Kingdom of God needs to be lived as a contemporary reality through personal and social transformation, obedience to God's will, and the realization of identity as citizens of the Kingdom of God in everyday life.

This research was conducted with the aim o modifying the behavior o children who are prepetratorso bullying at Tapak Suci Putera Muhammadiyah Jagakarsa, through group counseling methods using role playing techniques. The role playing technique is used as an effort to modify the behavior of children by exchanging roles between the bullying perpetrator and the bullying vicim, through this role exchange, which will directly build a sense of empathy for the children involved in bullying behavior. The research method used in this study is qualitative with a descriptive technique, in which all observations and research result will be explained in written form. The background of this study contains information on how the role playing technique in group counseling produces the growth of empathy in children who are perpetrators of bullying, so that with the formation of empathetic emotions, the bullying children at Tapak Suci Putera Muhammadiyah Jagakarsa can control themselves, leading to the realization of efforts to modify such behavior. The result of this study is that behavior modification using the group counseling methods with role playing techniques for children who engage in bullying was successful and optimal in changing the children’s bullying behavior into empathy and respect for others. Thereore, behavior modification using group counseling methods and role playing techniques for elementary school children has a positive and very effective impact in providing enlightenment on problematic behaviors in their social environment. 

Early marriage is a social phenomenon that remains prevalent in Indonesia and gives rise to various problems in family life. This article aims to analyze the implications of early marriage in light of the Code of Canon Law (CCL) Nos. 1055 and 1056 in the context of Catholic couples. This study employs a qualitative method with a descriptive-analytical approach through a literature review of books, scientific journals, and Church documents. The findings indicate that the CIC affirms marriage as a sacred covenant between a man and a woman oriented toward the bonum coniugum (the good of the couple), openness to children, and characterized by unity and indissolubility. In the context of early marriage, various implications were identified, such as emotional immaturity that triggers domestic conflicts, a high risk of divorce, low levels of education, and impacts on the health of mothers and children. Additionally, early marriage also indicates a weak understanding of the sacramental dimension and family responsibilities, including childrearing. Thus, CIC Nos. 1055 and 1056 provide an important normative foundation that marriage requires human, spiritual, and social maturity for the realization of a wholesome and prosperous Catholic family.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

This study aims to analyze the effectiveness of legal capacity-building for Temporary Land Deed Officials (PPATS) in the preparation of land deeds in Aceh Besar Regency, Aceh Province. The research employs an empirical juridical method with a qualitative approach, utilizing data collection techniques including interviews, observation, and document analysis. This approach enables a comprehensive examination of both the normative framework and its practical implementation in the field. The findings indicate that the effectiveness of capacity-building for PPATS remains suboptimal, as the existing programs are largely administrative, incidental, and insufficient in addressing substantive legal aspects. Several factors influence this condition, including the non-legal educational background of PPATS, prevailing community legal culture, limitations in training programs, weak institutional coordination, and social pressures encountered in the practice of land deed preparation. These challenges contribute to a low level of material competence and legal prudence among PPATS in carrying out their duties. Accordingly, there is a need for a more sustainable, contextual, and competency-based capacity-building model to enhance the professionalism of PPATS. Such an approach is essential to strengthen their substantive legal understanding, improve the quality of land deeds, and ultimately support the realization of legal certainty in land administration services.

Infrastructure development as a National Strategic Project (NSP), such as the Yogyakarta-Bawen Toll Road, aims to improve public welfare but often faces a crucial issue in the land acquisition process, namely the determination of compensation. This research examines the application of substantive justice, which focuses not only on procedural compliance (procedural justice) but also on the fairness and adequacy of the final outcome for the entitled parties. Using a juridical-empirical approach, this article analyzes two main problems: first, how substantive justice is realized in the deliberation stage of determining compensation and what factors cause disagreement from residents. Second, how the overall stages of land acquisition affect the achievement of substantive justice and the obstacles encountered. The analysis shows that although the land acquisition stages have procedurally followed Law No. 2 of 2012, the achievement of substantive justice is still hindered. Factors such as the appraisal of compensation which is deemed not to cover non-physical losses, lack of transparency, and an imbalanced bargaining position in deliberations are the main causes of disagreement. Obstacles in the planning, socialization, and payment stages also impede the realization of a complete sense of justice for the affected communities. This study is expected to contribute to the development of land acquisition policies that prioritize fairness, transparency, and the protection of the rights of affected communities.

The increasing demand for electrical energy and the limited availability of fossil fuels have driven the development of renewable energy sources, including marine current energy, which remains underutilized in coastal and remote maritime regions. This study presents the design and realization of a small-scale marine current power generation prototype using a horizontal axis propeller turbine with a NACA S814 blade profile and analyzes the effect of turbine rotational speed on electrical power output. The system converts marine current kinetic energy into mechanical energy through turbine rotation and subsequently into DC electrical energy using a generator, which is stabilized by a Buck–Boost Converter and Maximum Power Point Tracking (MPPT) for charging a 12 VDC battery. Real-time monitoring of electrical and mechanical parameters is implemented using an Internet of Things (IoT)–based system comprising an ESP32 microcontroller, a PZEM-017 sensor, and an RPM sensor. Experimental results demonstrate a positive correlation between water flow rate, turbine rotational speed, and generator output voltage. The system begins operating at a minimum flow rate of 35.2 L/s at 56 RPM, producing 0.2 V, while optimal performance is achieved at 45.3 L/s and 516 RPM, generating up to 13.3 V. These results indicate that the proposed prototype is a viable alternative renewable energy source for marine applications.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

This research is prompted by legal complications within civil procedural law, specifically regarding the failure of judges to identify formal defects in special powers of attorney during the preliminary stages of trial. The central focus of this study examines Decision Number 14/Pdt.G/2025/PN Kba, in which a lawsuit was declared inadmissible (Niet Ontvankelijke Verklaard) only after a seven-month litigation process that had already progressed through evidentiary hearings and local inspections. The objective is to evaluate the effectiveness of the dominus litis principle in empowering judges to provide procedural guidance for lawsuit amendments, while testing its alignment with the principles of simple, fast, and low-cost justice. Employing a normative legal research method with statutory and case-based approaches, the legal materials are analyzed qualitatively using the legal syllogism technique. The findings indicate that the application of the dominus litis principle in the a quo case remains ineffective due to the judges' passive and formalistic tendencies. Such an approach neglects the ex-officio authority mandated under Articles 119 and 132 of the HIR. This ineffectiveness results in significant judicial inefficiency, causing undue loss of time and financial resources for justice seekers. Consequently, this study recommends strengthening rigorous initial screening mechanisms by the panel of judges at the first hearing. This preventive measure is essential to curb the waste of judicial resources and ensure the realization of substantial justice for all disputing parties.

This study is grounded in the observation that the implementation of an efficient, simple, and low-cost judicial process in civil cases remains ineffective, particularly in relation to mediation as a dispute resolution mechanism. Although mediation has been incorporated into judicial proceedings with the aim of expediting case resolution, simplifying procedural stages, and reducing litigation costs for the parties, these objectives have not been fully realized in practice. This research seeks to examine the extent to which mediation in civil litigation effectively contributes to the realization of an efficient, straightforward, and affordable justice system. In addition, it aims to identify the factors that influence both the success and failure of the mediation process. The study employs a normative legal research method, utilizing statutory and conceptual approaches. The research is conducted through a literature review of primary and secondary legal materials. The findings indicate that the implementation of mediation in civil courts has not yet reached an optimal level. This is reflected in the relatively low success rate of dispute resolution through mediation, as well as the tendency for mediation to be treated merely as a procedural formality. Several contributing factors include the lack of good faith from the parties, limited time allocated for mediation, and the suboptimal role of mediators.

The development of information technology has encouraged transformation in the administration and implementation of the judicial system in Indonesia, including within civil procedural law. The civil justice process, which has traditionally relied on manual procedures as regulated in the HIR and RBg, faces several limitations such as lengthy procedures, relatively high costs, and limited access for justice seekers. To address these challenges, the Supreme Court introduced the e-court system as part of judicial modernization through the digitalization of case administration and court proceedings. This study aims to analyze the effectiveness of the implementation of e-court in realizing procedural justice within civil procedural law and to examine the relationship between the classical procedural provisions contained in HIR/RBg and the newer regulations governing electronic court administration. The research employs a normative legal research method using statutory and conceptual approaches by examining legal provisions and the concept of procedural justice within the judicial system. The findings indicate that the implementation of e-court reflects a paradigm shift in civil procedural law from a formalistic system toward a more digital and administrative system that improves efficiency in case administration and accelerates dispute resolution. However, this transformation also raises questions regarding the harmonization of legal norms between the regulations governing electronic court systems and the traditional civil procedural rules. Nevertheless, the implementation of e-court has positive implications for the realization of the principles of simple, fast, and low-cost justice while also improving public access to more effective and efficient judicial services.

This study investigated the logical function of clause complexes in two selected English nursery tales, Jack the Giant Killer and Jack and the Beanstalk, using Halliday’s Systemic Functional Linguistics (SFL) framework. The research focuses on the realization of clause interpendency through the taxis system (parataxis, hypotaxis, and taxis combination) and logico-semantic relations (elaboration, extension, enhancement, idea and locution). The method employed is qualitative content analysis based on Krippendorf involving processes such as unitizing, sampling, coding, reducing, interpreting, and narrating. From 1,048 clauses analyzed, 341 wereidentified as clause complexes. The findings show that enhancement is the most dominant logico-semantic relation (164 cases), followed by extension (123 cases), elaboration (100 cases), locution (57 cases), andidea (22 cases). The findings show that paratxis is the most dominant taxis in selected English nursery tales. While hypotaxis relations mostly realized in enhancement, while extension appeared dominantly in parataxis. These results reveal that although nursery tales are intended for children, they often employ complex grammatical structure, therefore, balancing narrative engagement and linguistic accessibility is crucial to support children’s language development and reading comprehension.

The Work Practice Program (KKP) is an academic activity aimed at providing students with real work experience while connecting the theories learned in campus with practical application in the field. This study was conducted at the Investment and One-Stop Integrated Service Office of Serang City, focusing on analyzing the implementation of partnership facilitation, investment achievements, encountered challenges, and efforts to enhance the effectiveness of investment activities. The method used is descriptive qualitative, with data collected through observation and interviews. The results indicate that partnership facilitation has been effective in strengthening cooperation between large businesses and SMEs, as well as supporting regional investment realization. However, some challenges remain, such as limited understanding, data access, and coordination. Efforts to overcome these challenges include improving communication, task comprehension, discipline, and continuous evaluation. This activity plays a crucial role in creating a conducive investment climate, promoting economic growth, and enhancing students’ competencies in facing the workforce.

The phenomenon of mafqud (missing heirs) creates complex legal issues within Islamic inheritance law, particularly regarding the realization of justice and legal certainty in the distribution of estate assets. This study examines the legal position of mafqud as a temporary impediment in inheritance allocation and analyzes the procedural mechanisms applied by religious courts in determining mafqud status. Employing a normative juridical method, this research relies on primary legal materials, including the Qur’an, Hadith, classical fiqh references, and relevant judicial decisions, supported by secondary materials such as academic books and scholarly journals. The findings indicate that mafqud serves as a temporary barrier to inheritance distribution, requiring careful judicial assessment to ensure the protection of all heirs’ rights while remaining consistent with Islamic legal principles and the applicable national legal system. Therefore, structured and systematic procedures implemented by religious courts play an essential role in guaranteeing both justice and legal certainty in inheritance disputes involving mafqud.

This study examines the dynamic progression of Regional Original Revenue (PAD), the realization of Domestic Investment (PMDN), the size of the labor force, infrastructure availability, and their implications for economic growth across 11 regencies and municipalities in Jambi Province over the period 2017–2023. The analysis employs a panel data regression model, utilizing a combination of time-series and cross-sectional data sourced from Statistics Indonesia and the Regional Investment and One-Stop Integrated Services Office. The empirical findings reveal that PAD experienced a growth rate of 5.39 percent. In contrast, PMDN and the labor force displayed fluctuating patterns, with percentage changes of 905.97 percent and 1.68 percent, respectively. Infrastructure development and economic growth recorded increases of 0.51 percent and 4.04 percent. Further analysis demonstrates that PAD, labor force participation, and infrastructure exert a positive and statistically significant influence on economic growth. Conversely, PMDN does not exhibit a statistically significant effect on regional economic growth within the observed period.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.