Publication Search

Introduction : Smart hospital is an emerging and fast-developing innovation in the context of a rapid increase of internet users, an increasing demand for high-quality medical resources, and an aging population worldwide. It generally involves the use of the optimized and automated processes built on an information and communications technology (ICT) environment, especially based on the Internet of things (IoT), to offer assessment, consultation, direct treatment, services, and integrated care. This innovation has the potential and has already gained initial evidence to improve healthcare access, efficiency, or even effectiveness. Yet, along with these positive impacts and promises, a number of issues and challenges also appear.Methods: Study This is study quantitative with design survey research. Study This done on the month of June 2023. Instruments used in study This use questionnaire with the HOT-Fit method consisting of the 47 questions divided in 6 groups question namely: Human, Organization, Technology, Knowledge Users Regulations and Benefits. Subject for this study is hospital managers, administration staff and health workers. Data analysis using analysis multivariate .Result: 22 hospital state that digitization service health to a very smart hospital important one of them is applied For increase quality service House hurts and improves satisfaction patient. In application of smart hospital Sick need integrate between technology, service and regulation.Conclusion : Smart hospitals can influence health and medical policies and create new medical values by defining and quantitatively measuring detailed indicators based on data collected from existing hospitals. Simultaneously, appropriate government incentives, consolidated interdisciplinary research, and active participation by industry are required to foster and facilitate smart hospitals.   Keywords: ,   

Implementation of Corporate Environmental Responsibility or CSR (Corporate Social Responsibility) is one of the obligations that must be fulfilled by companies in Indonesia which has been regulated through Article 74 paragraph (1) of Law Number 40 of 2007 concerning Limited Liability Companies (UUPT) as a general implementing regulation. corporate social responsibility/CSR in Indonesia and Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies as its implementing regulations.

In order to boost participation and encourage student participation in homeschooling activities in SMPN 1 Bengkulu, this research aims to: establish plans and regulations; move; control; check the effectiveness of implementation; and remove any barriers that arise during that process. This study employs documentary techniques, observations, and interviews to conduct a qualitative descriptive study. The researchers will investigate and determine whether or not the management of the PJJ program has been implemented successfully. Kushendar model analysis was employed. Data is reduced, presented, concluded from, and verified by researchers. The conclusion is as follows, based on data analysis: (1) Planning is done by creating operational work plans and objectives. (2) Methods for regulating the use of resources, methods for socializing the work plan, and mechanisms for regulating the execution of a work plan that go along with the delegation of tasks and powers are established.

For the first time in Indonesia, banking regulations have begun to be systematically regulated in Law no. 14 of 1967 which discusses the principles of banking is used as a guideline for the regulation of banking in Indonesia. In 1992, the establishment of Bank Muamalat Indonesia was the beginning of the recognition of sharia banking in Indonesia. Then with the enactment of Law no. 7 of 1992 concerning banking, as amended by Law no. 10 of 1998 explicitly discusses that in Indonesia there are two banking systems, namely conventional banking and sharia banking. The regulations regarding sharia banking in this law are considered not yet specific, therefore it is necessary to specifically establish sharia banking itself in a law, with the establishment of Law no. 21 of 2008 concerning sharia banking. For a long time, banking in Indonesia has made law no. 14 of 1967 concerning the basic principles of banking as guidelines for every bank in Indonesia. In 1992, the establishment of Bank Muamalat Indonesia was the beginning of the recognition of sharia banking in Indonesia. Then with the enactment of Law no. 7 of 1992 concerning banking, as amended by Law no. 10 of 1998 explicitly discusses that in Indonesia there are two banking systems, namely conventional banking and sharia banking. The regulations regarding sharia banking in this law are considered not yet specific, so a law that is clearer and complements the shortcomings of the previous law is needed. Therefore, Law no. 21 of 2008 concerning sharia banking. The final conclusion in this research is that the public recognizes and prefers sharia banking as regulated in Law No. 21 of 2008 because this law can explain and answer specifically the problems that exist in society regarding banking in Indonesia and with the birth of law no. 21 of 2008 is expected to provide justice and togetherness to all Indonesian people based on sharia principles which refer to Islamic law in order to achieve equal distribution of social welfare.

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

Freedom of expression on social media for university students has complex implications and needs to be well considered. This research uses a combination approach of literature review, surveys, interviews, and content analysis to explore the legal and ethical perspectives on freedom of expression in social media for university students. The results show that freedom of expression on social media can affect the relationship between students and the government, have a great influence on social change, and produce positive impacts for students. However, students also face many challenges in the freedom of expression on social media, such as the threat of slander, online hatred, and other bad influences. Based on the research findings, we recommend increasing digital literacy and awareness of online ethics for university students. In addition, there needs to be clear and firm regulations to protect freedom of expression on social media, but also prevent violations of the law and ethics.  In conclusion, students' freedom of expression in social media has complex implications, requiring a deep understanding of both legal and ethical perspectives. Universities need to play a role in providing digital ethics education to students to ensure responsible use of social media in line with Pancasila values. Thus, this study contributes to the understanding of the complexities and challenges faced by university students in exercising freedom of expression in social media. 

Intellectual Property Rights (IPR) are rights to property that arise and are born from human intellectual abilities. Whereas Communal Intellectual Property (KIK) is the result of copyrights, works, and cultural traditions that have been passed down from generation to generation by a group of people. Communal Intellectual Property includes Traditional Knowledge (PT), Traditional Cultural Expressions (EBT), Genetic Resources (SDGs), and Geographical Indications (GI). The purpose of this study is to study of Intellectual Property Rights in Indonesia and to determine the role of the Regional Government in protecting and guaranteeing the Communal Intellectual Property of the Batak Toba ethnicity. This type of thesis research uses normative legal research with a qualitative approach method, the research method used, namely Library Research, with data collection techniques using Secondary Data which is divided into Primary Legal Materials, Secondary Legal Materials and Tertiary Legal Materials. The efforts to know about the Batak Toba KIK are based on a statutory regulation, namely Law Number 28 of 2014 concerning Copyright and the efforts of the Regional Government to protect and develop the Batak Toba KIK by registering it with the Directorate General of Intellectual Property (DJKI). Suggestions from researchers are that Batak Toba KIK can be protected by establishing separate KIK laws and regulations, forming a KIK handling group in the midst of society and changing the concept of Batak Toba people's thinking about preserving and protecting Batak Toba ethnic KIK

This research delves into the dynamics of motor vehicle tax compliance through a qualitative approach, exploring taxpayers' perceptions and attitudes. The identified key factors shaping attitudes toward tax obligations include regulatory complexity, clarity of rules, and personal experiences. Elements such as fairness perception, trust in the taxation system, and supervisory effectiveness also play crucial roles in forming compliance attitudes. These factors, integrated with psychological aspects, provide an in-depth understanding of taxpayer compliance behavior. While acknowledging challenges like regulatory complexity and economic inequality, the study highlights opportunities, including the application of information technology, fiscal incentive development, and cross-sector collaboration, as strategies to enhance compliance. In conclusion, a holistic and adaptive tax policy strategy, considering both local and global contexts, can foster a transparent, fair, and supportive tax environment for sustainable development.

Jl. Boulevard and Jl. Pengayoman is a commercial area in Makassar City. Jl. Boulevard and Jl. Protection is quite strategic because it can be reached by all levels of society from various means of transportation. Various community activities such as walking, jogging, shopping, office activities, etc. have resulted in the increase in parking for visitors' vehicles in the area, covering the shoulders of the road and pedestrians. From the results of our previous research, it is clear that the cause of illegal parking that occurs in the commercial areas of Jalan Boulevard and Jalan Pengayoman is the limited parking space in each commercial building and the standard for calculating parking spaces in the commercial areas of Jalan Boulevard and Jalan Pengayoman. This is what causes the loss of user comfort and the change in pedestrian function to illegal parking in the Jl. Boulevard and Jl. Pengayoman is therefore an action that is contrary to Islamic Sharia which is haram because it is illegal, does not comply with local legal regulations and also harms other people. So, to restore the comfort and function of pedestrians in the commercial area of Jl. Boulevard and Jl. Pengayoman, we will carry out further research with the title "Planning Public Parking Areas in Commercial Areas on Jalan Boulevard and Jalan Pengayoman in Makassar City", where this research is to solve the problem of lack of parking spaces so that there is no more illegal parking in commercial areas on Jalan Boulevard and Jalan Protection of Makassar City. Data analysis uses qualitative and quantitative analysis which is used to explain the results of survey interviews with users and observations carried out on Jl. Boulevard and Jl. Pengayomanof Makassar City with the results of a literature review regarding parking spaces. This research is expected to provide a real picture to researchers as academics and the government as policy makers regarding public facilities built for the common good, as study material to determine policies that might be implemented to improve or add to these public facilities, and as a source a reference for writers who might carry out studies on urban planning.

The aim of this study is to find out how to implement the use of Artificial Intelligence (AI) in the formation of laws and regulations in Indonesia. This study uses a normative juridical method with a statutory and regulatory approach as well as secondary legal materials, namely books on Legislation, other books related to this case and scientific journals from previous research. The study results show that Al can still be utilized in the process of forming regional regulations without eliminating or even replacing the role and function of the regional regulation forming organs. The use of AI in the process of forming regional regulations is only limited to tools that can be used during the harmonization process in the stages of drafting regional regulations. The use of AI is said to have better accuracy and speed in predicting potential disharmony between regional regulations and various other laws and regulations.

The purpose of this research is to find out how the legal rules regarding cooperation agreements in business activities are viewed from a business law perspective and what forms of cooperation in trade activities can be carried out by company management. By using normative juridical research methods, it is concluded: 1. The legal rules regarding cooperation agreements in business activities are reviewed from the perspective of business law, referring to Civil law, especially Article 1313 of the Civil Code, which states that "An agreement is an act in which one or more people bind oneself to one or more other people." So it is clear that agreements give rise to agreements, as well as the Trade Code and Indonesian laws and regulations in various forms of business entities. 2. Forms of cooperation in trading activities that can be carried out by company management, such as Mergers, Consolidations, Joint Ventures and Franchising. A merger is a combination of one or several business entities so that from an economic point of view they are one unit, without merging the merged business entities. Consolidation/merger between two or more business entities that combine themselves to merge into one and form one new business entity (consolidation). This aims to "make healthy" the business entity concerned or what is usually called restructuring. Joint Venture is an agreement between two or more parties to collaborate in an activity. Franchise Agreement in which one party is given the right to exploit and/or use the rights to intellectual property or inventions, or business characteristics owned by another party in exchange for compensation based on the terms and/or sale of goods and services. 1 Article. 2 Lecturers at the Faculty of Law, Unsrat, Manado. Master of Law.

Everyone, including church leaders, must be able to understand and apply ethics in communication. By understanding ethics in communication, a leader knows the rules, norms and things that are good or not, as well as things that should be applied and not applied in communication so that the congregation served is able to receive and understand the messages received from the church leader. If church leaders do not have ethics in communicating, this will lead to failure in ministry. This research uses a literature study method, with a descriptive approach. Where the author will use books, journals and print media to dig up relevant information according to the research topic. Based on the research results, the relevance of communication ethics for church leaders is that church leaders know to apply the rules and norms in daily communication both with the congregation and with the community. The next relevance is that by understanding ethics in communication, a church leader knows the correct rules and regulations for delivering sermons to communicate God's word to the congregation. The next relevance or connection is that church leaders know the rules and norms when communicating with the congregation when conducting counseling.

This research aims to analyze the implications of business law on business ethics practices in Indonesia. The research method used is library research, where data is collected from various literature sources that are relevant to the research topic. The research results show that business law has an important role in shaping business ethical practices in Indonesia. Business law regulates the rights and obligations that arise from agreements and engagements in business practices. In addition, factors such as national development developments, business ethics, internal and external factors, and legal awareness influence the implementation of business law in ethical and responsible business practices. Therefore, the solutions and recommendations provided to improve the implementation of business law and ethical business practices in Indonesia include strengthening regulations, effective law enforcement, education and awareness, collaboration between government and the business world, transparency and accountability, and the establishment of a supervisory body. independent. It is hoped that the implementation of this solution can create a business environment that is fair, transparent and has integrity, as well as making a positive contribution to economic development and social welfare in Indonesia.  

This article focuses on the effectiveness of law enforcement in the maritime sector. This is very important, considering that Indonesia is one of the countries with the longest coastal latitude in the world. So it is important to discuss this issue. Regarding the research method used is descriptive qualitative using data collection methods, namely library research. Based on the author's analysis, it can be concluded that law enforcement practices in the Indonesian maritime sector still have several shortcomings. Based on the author's analysis, state defense law enforcement practices in the Indonesian maritime sector are still not effective. This is due to overlapping laws and regulations in Indonesia. The impact of this overlap results in the spread of law enforcement agencies and difficulties in providing facilities and infrastructure for law enforcement in Indonesian waters. These conditions mean that Indonesia's national defense in the maritime region often experiences violations of the law, both by the Indonesian people and other countries, both by individuals and groups.

The prerogative is a privilege that belongs to the President which cannot be contested by other state institutions that use a presidential government system, namely the president is the head of state as well as the head of government in Indonesia. In the prerogative there is nothing specific to oversee a prerogative, but one of the supervision of this privilege is supervision in the cabinet ministers who are assistants to the president.The problems studied are 1) What is the meaning of the President's prerogative in the Indonesian government system. 2) How to Use the President's Prerogative in Appointing Ministers in the Indonesian Government System 3). What are the Forms of Supervision of Prerogatives in Cabinet Ministers? This study aims to identify and explain the meaning of presidential prerogatives, the system of government used in the application of prerogatives and oversight of privileges used in Indonesia. This research uses research methods through library research and normative research with reference to relevant laws and regulations and other legal materials related to substance in research and application regarding reading, listening, understanding, and reviewing the application of laws, scientific work. , books and literature related to the problem under study. In the meaning of prerogative is a privilege of a head of state in carrying out state duties.

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

The implementation of the Job Creation Law (UU Job Creation) in Indonesia presents significant changes in employment regulations, especially regarding Specific Time Work Agreements (PKWT). This article evaluates the impact of the Job Creation Law on PKWT by analyzing changes in legal provisions that affect worker characteristics, rights and protection. The Job Creation Law introduces flexibility during the PKWT period, providing leeway for entrepreneurs to adapt working conditions to their business needs. However, this also raises concerns regarding the protection of workers' rights in certain time-based employment relationships. Efforts to clarify wage standards, benefits and social protection for workers in PKWT are the main highlight of this change. The importance of strict monitoring of the implementation of the Job Creation Law in the PKWT is crucial to ensure a balance between the interests of employers and workers' rights. Discussion and collaboration between the government, trade unions, employers and other stakeholders are essential to formulate fair and sustainable regulations for workers and equitable economic growth.

As long as a particular authentic deed cannot be made by another public official, the Notary is the public official who has the power to create it.. If a Notary ignores the honor and dignity of his position, violates general regulations, or makes other mistakes in carrying out his duties as a Notary, then supervision of the Notary is very important. So that this profession does not get bad marks from the public, as in the case that occurred on September 2 2022, a Notary named Oktaviana who acted carelessly in accepting the deed of shareholder decision statement whose contents could be detrimental to one of the parties. Apart from that, Notary Oktoviana is also suspected of siding with one of the parties so that he carried out the request to make deed number 6 dated 24 August and 13 September 2022 which resulted in huge losses for the other party.

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.