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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.

Stimulating Character Development and Independence in Early Childhood Through Entrepreneurship Activities at ADNI Islamic School Surabaya Kindergarten discusses the implementation of stimulating character development and independence in early childhood through Entrepreneurship activities at ADNI Islamic School Kindergarten Surabaya. This Entrepreneurship activity aims to stimulate positive character development and increase children's independence from an early age. By exploring business concepts practically, children are invited to develop creativity, critical thinking, perseverance and collaborate with each other. This research illustrates how the ADNI Islamic School Surabaya Kindergarten integrates the principles of Entrepreneurship into the curriculum, providing a learning experience that is more than just theory. Interactive and inclusive learning methods help children understand business values, responsibility and teamwork. The results of this program are expected to create children who not only have practical knowledge in business, but also foster positive attitudes, such as courage, perseverance, never giving up, and a responsible attitude. By utilizing Entrepreneurship activities as a means of stimulating character development and independence, research This notes the positive impact of this program on the formation of children's independent personalities. Analysis of research results and observations presents a clear picture of how these activities respond to the developmental needs of early childhood. Therefore, this research provides valuable insights for educators, parents and educational practitioners who are interested in developing comprehensive and relevant educational models to shape children's character and independence from an early age.

Worship leader is a person who is responsible for leading praise in worship sessions. The existence of a worship leader has a very important role in the implementation of worship because almost the entire worship process takes place in the responsibility of the worship leader, not only the person who compiles a series of worship, but is responsible for inspiring the congregation to thank God through song, as well as to enter and enjoy God's presence during the atmosphere of worship or praise and worship God. Thus, whether or not the purpose of worship is achieved depends on the conduct of a worship leader in leading worship. Where a worship leader is needed who is able to bring the atmosphere to truly feel the leading of the Holy Spirit in worship so as to help the preacher to convey what is his part in conveying the truth of God's Word. And young teenagers are the next generation of the church or the backbone of the church. Youth need to be trained as much as possible to take part in church services. And in the ministry, youth have a very important role.  Youth ministry determines the future of the Church. However, in GKSI Bacong there are still many young people who are less active and involved in carrying out services in the Church. This PKM aims to facilitate and provide training to young teenagers so that they can be involved and can improve the quality of service in the Church. This PKM was carried out using the training method. During the training, the youth were very enthusiastic and participated in the activities until the end. The youth can understand the material provided. After the PKM is carried out, the teenage youth can apply the material that has been received and carry out with full responsibility and be involved in the service of the Church.

This research aims to find out what child custody rights are like after parents' divorce in the Gorontalo Religious Court and what the legal consequences are for child custody after parents' divorce. The method used in this research uses a normative type of research. This research uses a comparative approach (Comparative Approach) and a fact approach (The Factapproach). The results of this research found that divorce between husband and wife has a big impact, especially on child custody rights after parental divorce with an approach from the perspective of Islamic law and the Constitution. Law Number 1 of 1974 concerning Marriage. The Gorontalo Religious Court's decision regarding child custody is also a supporting factor, highlighting the best interests of the child as the main priority. Interviews with Gorontalo Religious Court Judges show that the court's adaptation to modern family dynamics and the involvement of children in the decision-making process is in the spotlight. In concrete cases, the research describes two decisions related to child custody, highlighting the importance of considering casuistry and the best interests of the child in making custody decisions. This research seeks to provide a holistic and sensitive picture of the complexity of child custody cases with a focus on child welfare as the main priority. Divorce between husband and wife raises responsibilities that must be maintained, especially regarding children's rights. In line with Law Number 23 of 2002 concerning Child Protection, parents have primary obligations, including caring for, nurturing, educating and protecting children. This thesis explains that after divorce, children become direct victims by being separated from their parents. Child care, especially the cost of the hadhanah, is the father's responsibility according to the Compilation of Islamic Law Article 156 letter d. However, if parents do not fulfill their obligations, child custody rights can be revoked at the request or coercion of the court

This research method uses descriptive qualitative research. Data collection techniques use observation, interviews and documentation. The data analysis technique uses data collection, reduction, display and verification. Meanwhile, data validity testing uses triangulation of sources, techniques and time. The research results show that 1) The concept of spiritual leadership of the madrasa head in realizing student discipline is a household concept. In a household, trust, commitment, responsibility, and full affection and sincerity are needed; 2) the implementation of the madrasah head's spiritual leadership in realizing student discipline is by articulating a vision, learning programs, non-academic programs, programs in the field of spiritual development activities.  

The legal profession is one of the professions that requires its members to fulfill moral values. The main criterion for being an organizer of the legal profession in upholding the law lies in the independence of professional organizers and the strength of moral integrity in facing various problems under their responsibility. To be a good organizer of the legal profession in carrying out its professional duties in upholding the law requires practitioners who have qualifications of attitude, humanitarian attitude, attitude of justice, able to see and place objective values in a case handled, honest attitude, and have technical skills and ethical maturity. the code of ethics of the legal profession actually functions as an ethical controller for those who carry out the legal profession. According to the ethics of the legal profession, legal professionals are expected to possess certain critical individual abilities. The judge, as the main element of the judiciary, places his profession as the representative of God, because the judge's task is to determine law and justice in society, so the responsibility he carries is very heavy but noble. Therefore, with such great power given to the judicial profession, judges are required to have a balanced attitude, full of responsibility to their conscience and ethical values toward their profession. However, when we look at the current reality, there are many problems that arise. There are many cases of judges violating the code of ethics.

The plastic manufacturing industry in Indonesia has become a much needed industry because consumption power continues to rise. One company in Batam that produces plastic is PT Batam Plastik. As a plastic factory, PT Batam Plastik will add plastic waste that cannot be broken down in Batam City. This article was created to analyze the Corporate Social Responsibility (CSR) program and green human resource management at PT Batam Plastik. This type of qualitative research uses data collection techniques using interview and observation techniques. Based on the results of the analysis that has been carried out, PT Plastik Batam has implemented the Corporate Social Responsibility (CSR) program and environmentally friendly human resource management correctly. This is based on data from interviews conducted where PT Plastik Batam recycles plastic waste into recycled products and has trained its employees on how to recycle plastic and reuse plastic.

This research explores the role of Karang Taruna in economic empowerment in Gelam Village through literature analysis.  Focus on the impact of Corporate Social Responsibility (CSR) programs and synergies with the private sector.  The findings present Karang Taruna's significant contribution in creating jobs, increasing access to financing, and strengthening the role of women.  Synergy with the private sector opens up market opportunities and knowledge transfer.  This study provides in-depth insight into economic empowerment strategies at the village level.

The purpose of this study is to find out how the responsibility of a Debt Collector who is confiscating a bad credit vehicle is due to default from the debtor. The Debt Collector who carries out his duties cannot just arbitrarily withdraw the existing vehicle because it must comply with the applicable laws and regulations. Both creditors and debtors have fair legal protection. The debtor who makes a credit must also have the competence so that the credit is paid smoothly. If an act of default occurs, it can be prosecuted through civil law or if there is embezzlement of the motor vehicle used by the debtor, it can be prosecuted through criminal means. This article uses a normative research method whose approach is based on an approach to the legislation in force in Indonesia. Where in this normative research provides a view of how the Debt Collector should work according to the current law. Between the creditor and the debtor, there must be synchronization in carrying out their obligations so that there are no problems that lead to the withdrawal of the vehicle being used by the debtor. The fiduciary law that becomes the guarantor must be better understood by debtors who will make vehicle loans to better avoid the occurrence of the default act itself. Looking at the existing conditions, it is possible that many people who enter into credit agreements do not understand the importance of a law or law that applies in Indonesia. It is possible that if many people understand the law, the Leasing party no longer needs to use the services of a Debt Collector.

The aim of this research is to find out criminal responsibility for political parties based on the perspective of responsibility theory and to find out the ideal sanctions for political parties that obtain funds from corruption. The research method used in this research is literature or normative, namely "the process of searching for a legal regulation , legal principles, and legal doctrine in order to answer the legal problems faced. The results and discussion of this research are: 1) Political parties that obtain funds from corruption crimes can be charged with legal responsibility, this is because political parties which are legal entities are included in the definition of corporations as intended in Law Number 8 of 2010 and Law Number 31 of 1999. Apart from that, the actions of political parties who receive funds from corruption crimes are also criminal acts of money laundering as stipulated in Law Number 8 of 2010. 2) The ideal sanction for political parties involved in or obtaining funds from corruption crimes is to reduce political party financial assistance sourced from the APBN/APBD by the amount 30%, this sanction is applied to political parties whose members commit criminal acts of corruption independently or singly and do not involve political parties and sanctions for the dissolution of political parties if they commit criminal acts of corruption collectively and/or political parties that receive funds from criminal acts of corruption.

This research aims to find out about the position of inheritance rights for Balinese women who have changed religions based on the case study of Cassation Decision Number 2826 K/Pdt/2017. The background of the research, that the biological daughter of the heir who has converted to religion demands her right to be made an heir, where as it is well known that Balinese society has a patrilineal kinship system (purusa), which means that the heir will fall to the son. This type of research is normative legal research with the approach applied in this normative legal research is a conceptual approach and a case approach. The results of the analysis of the research, the Decree of the Main Assembly of Pakraman Village Bali in 2010 Number: 01/Kep/Psm-3/X/2010 regarding the Results of Pesamuhan Agung III MUDP Bali which states that Balinese women receive half of the purusa inheritance rights after deducting 1/3 for heirlooms and preservation interests. However, this does not apply to Balinese women who have converted (from Hinduism to other religions). This is because as heirs who follow Balinese inheritance law, heirs must have the responsibility to take care of all the obligations of their ancestors both in terms of religious obligations and maintenance of shrines. Therefore, if a child chooses to change religion, the legal consequences will be that the heir or child does not have rights and obligations towards the heir, family and custom.  

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards.

This article reveals the analysis of prophetic values in the learning of Al-Qur'an Hadith of students in class viii MTSN 1 Wonosobo, using descriptive qualitative research, and analyzed interactively. The results showed that the analysis of prophetic values in the learning of Al-Qur'an Hadith of students in class viii MTSN 1 Wonosobo was carried out by observing and analyzing the object of research directly, especially the behavior of students at school, which was carried out through three ways: understanding (knowledge), habituation, and exemplary. The analysis of the Prophetic Values is evident through four indicators: honesty (shiddiq), intelligence (fathonah), responsibility (amanah) and the courage to express opinions loudly (tabligh). Research implications: the importance of teacher supervision and innovation in learning Al-Qur'an Hadith in correlation with the success of prophetic values analysis can be maximized, interpreted and implemented. This study is expected to contribute to the development of Islamic educational institutions to be in accordance with prophetic values.

The importance of good character building has become a major concern, considering that it is very influential in the formation of moral foundations and individual behavior. Adolescent character is something that is very crucial to be considered by parents through quality time. This research focuses on the role of parents in improving children's character through quality time. This research uses a descriptive qualitative approach using the literature study method, this research emphasizes an in-depth understanding of this phenomenon through detailed descriptions. The results show that parents have a role as the main role model in improving adolescent character. Parents have a huge responsibility in educating their children. In conclusion, the emphasis on qualoity time in improving adolescent character is an important foundation in improving character with parents having a central role in this process as the main moral pillar and guidance for adolescents.  

This article discusses the role of zakat in alleviating poverty. Where zakat is something that is obligatory for the Muslim community. In the Qur'an it is explained that zakat is a responsibility for the Muslim community to help each other. So it can be interpreted that zakat is a moral element. social, educational and economic. In terms of morals, zakat wards off the greed and stinginess of some Muslims who have a sufficient economy. In education, the obligation to give zakat can be taken from the feeling of wanting to give, donate and also give up some of the assets we own as a sign of our love for others. In social matters, namely zakat, the poor can play a role in their lives, carrying out their obligations to Allah SWT, helping with zakat and sadaqah that have been given from people who are capable. As is the case with zakat, underprivileged people feel like they are part of society, or not even outcasts and are looked down upon. In economic terms, zakat can play a role in preventing the accumulation of wealth in the hands of just one person, and also requires rich people to redistribute the wealth they have to rich and poor family groups. So, zakat functions as a potential source of funds in terms of alleviating poverty. Zakat can also be working capital for poor people to open up employment opportunities, so that this group can earn income and also be able to meet their daily living needs. Taken from the feeling of wanting to give, donate, and also give up some of one's wealth as a sign of compassion for fellow humans. In social matters, namely zakat, the poor can play a role in their lives, carrying out obligations to Allah SWT, helping with zakat and sadaqah that have been given from people who are capable.

Indonesia is one of the developing countries, to carry out fair and equitable development throughout Indonesia, there is a need for sufficient energy as a driving motor for development itself. Electricity distribution in Pekanbaru, as in other regions of Indonesia, is handled by the State Electricity Company (PLN) as the largest electricity supply company in Indonesia. PT. PLN (Persero) Pekanbaru ULP Panam branch as one of SOEs that aims to provide services in the field of electricity to the community (Public Utility). Organizational structure that is a primary and absolute requirement for increasing employment, responsibility and achievement of established goals. The purpose of this study is to describe and analyze PT.PLN services in handling customer complaints and identify and analyze the inhibitory factors of PT.PLN services in handling customer complaints. This study used Zeithaml's theory of five indicators: Tangible, Reliability, Responsiveness, Assurance, Emphathy. The methods used in this study are qualitative research methods that are descriptive. With data collection techniques, observation interviews and documentation. The service provided by PLN ULP Panam is still insufficient because of the many customer complaints that resulted in the service process being hampered. The service provided by the officers is not sufficient in responding to customer complaints and the SOP or Service Standards for officers in handling customer complaints do not exist. PLN ULP Panam must take this problem seriously because if there is no SOP or Service Standard, it is detrimental to the service process provided to customers.

This research discusses the work of the members of the Pademangan Police Substation (Polsek Pademangan). It utilizes a qualitative research approach with the aim of understanding the compliance of the members at Polsek Pademangan. Compliance is an attitude or behavior of individuals or groups that adhere to rules, norms, or regulations established by the relevant authorities or organizations. Compliance can also be defined as the attitude or behavior of individuals or groups in following and adhering to established rules, norms, or regulations. Compliance reflects an individual's adherence to prevailing standards, whether they be legal, organizational rules, ethics, social norms, or other provisions governing behavior and actions. The purpose of compliance is to maintain order, justice, security, and efficiency in various life contexts, such as within society, organizations, or government institutions. Through compliance, an individual or group is expected to behave in accordance with established norms and not violate existing rules. Compliance often serves as the foundation for the functioning of law, ethics, and management in various sectors of life, including the business world, education, government, and society. Compliance can also be linked to an individual's responsibility towards their environment and the surrounding community. Through compliance, individuals contribute to the development and maintenance of norms that help preserve harmony and the common good. In various aspects of life, compliance is an important principle for maintaining social function and running organizations or communities efficiently and fairly.

The purpose of this research is to analyze the implementation of waste management in Oesapa Village in terms of Kupang City Regional Regulation No. 4/2011 on the implementation of reducing household waste and similar household waste. This research is an empirical juridical research where this research was conducted in Oesapa Village, Kelapa Lima Sub-district, Kupang City. This research uses interview guidelines for fifteen resource persons. The data was analyzed descriptively-qualitatively. Based on the results of the study that the reduction of household waste and similar household waste requires legal certainty, clarity of authority and responsibility of the government, as well as the participation of the community and business actors, so that the implementation of waste reduction can bring economic benefits, healthy for the community, and can change people's behavior that operationally, Article 9 of Law No. 18 of 2008 concerning Waste Management gives the authority to implement waste reduction to the Kupang City Government, especially Kelapa Lima District The implementation of reducing household waste and similar household waste in Kupang City is not in accordance with the methods and techniques for implementing environmentally sound waste reduction, resulting in negative impacts on public health and the environment.

Companies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness.

This research aims to examine the influence of financial distress, corporate social responsibility disclosure and earnings quality on firm value with liquidity as a moderating variable. This type of research uses a qualitative descriptive method for literature study. The research results show that financial distress has a positive effect on firm value; corporate social responsibility disclosure has a positive effect on firm value; earnings quality has a positive effect on firm value; liquidity can strengthen the influence of financial distress on firm value; liquidity can strengthen the influence of corporate social responsibility disclosure on firm value and liquidity can strengthen the influence of earnings quality on firm value.