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Land rights disputes arising from overlapping land certificates remain a complex agrarian law issue frequently encountered in Indonesia. This phenomenon reflects weaknesses in the land administration system, particularly in data collection, land measurement, and certificate issuance. Such disputes create conflicts, legal uncertainty, and reduced public trust in the land registration system. In practice, these disputes are generally resolved through civil litigation procedures in the District Court. This study aims to comprehensively analyze civil procedural law in resolving land rights disputes involving overlapping certificates and to examine the evidentiary strength of land certificates in judicial proceedings. This research employs a normative legal method using statutory and conceptual approaches, supported by primary and secondary legal materials. The findings indicate that dispute resolution begins with the filing of a lawsuit, followed by mediation, court examination, and the evidentiary process as the most crucial stage in determining lawful ownership. Land certificates serve as strong evidence; however, they are not absolute, as they may be challenged if administrative or substantive legal defects are identified. Judges play a central role in assessing certificate validity by considering land history, physical possession, good faith, and compliance with legal procedures. Nevertheless, the effectiveness of dispute resolution still requires improvement through better land administration, enhanced data accuracy, and stronger institutional integration.

This study aims to analyze the process of internalizing legal values in the formation of a culture of law-abidingness by emphasizing the perspective of civic responsibility and the Islamic Sociological Jurisprudence Theory approach. The main problem studied is how legal values are not only understood normatively, but also internalized in the individual and collective consciousness of society, thus giving rise to sustainable law-abiding behavior. The research method used is a normative juridical approach with strengthening conceptual and sociological analysis of legal dynamics in society. The results show that the internalization of legal values is a multidimensional process involving cognitive, affective, and spiritual aspects, which are influenced by education, the social environment, role models, and the consistency of law enforcement. In the context of civic responsibility, a culture of law-abidingness is not only formal compliance with regulations, but also reflects moral awareness and active participation of citizens in maintaining social order. Meanwhile, Islamic Sociological Jurisprudence Theory offers an integrative paradigm that combines the normative dimensions of sharia with social reality, through a comparative approach of schools of thought, maqāṣid al-syarī‘ah, and an orientation toward the welfare of the people. This research emphasizes that the formation of an effective culture of law-abidingness requires a holistic and contextual approach, in which law is understood as a living and adaptive social instrument. Thus, the internalization of legal values based on civic responsibility and an Islamic sociological jurisprudence approach can encourage the realization of substantive justice, high legal awareness, and a civilized and sustainable social order.    

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

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 study aims to analyze the relationship between legal compliance and the internalization of the constitution in strengthening the concept of the rule of law through a constitutional rights approach and the theory of Islamic Sociological Jurisprudence. The main issue addressed is the low level of legal compliance, which is often caused by a weak understanding and internalization of constitutional values in society. This research employs a normative juridical method with conceptual and sociological approaches, supported by an analysis of Islamic legal theory that emphasizes the interconnection between legal norms, social values, and morality. The findings indicate that legal compliance does not solely depend on formal law enforcement mechanisms, but also on the process of internalizing constitutional values as part of public legal awareness. The constitutional rights approach positions individuals as primary subjects who possess awareness of their rights and obligations, while the theory of Islamic Sociological Jurisprudence reinforces the moral and social dimensions in the formation of legal compliance. The integration of these two approaches can create a legal system that is not only normative in nature but also responsive to the social and religious values of society. Therefore, strengthening the rule of law requires a comprehensive strategy through legal education, the internalization of constitutional values, and the enhancement of moral awareness based on Islamic principles. This study is expected to contribute both theoretically and practically to the development of integrative and contextual legal studies in Indonesia.

This study examines the urgency of foreign nationals' (WNA) legal status and visa compliance in the vehicle rental business in Bali, as well as its impact on business disputes involving local entrepreneurs. The increasing number of international tourists visiting Bali has spurred the growth of vehicle rental services, yet it has also given rise to illegal practices by foreign nationals such as misuse of tourist visas for commercial purposes, tax evasion, and unfair business competition. This research adopts a normative juridical method using statute, conceptual, and case approaches, referring to key legal documents including Law No. 6 of 2011 on Immigration, Law No. 6 of 2023 on Manpower, Ministerial Regulation No. 21 of 2016, and Bali Regional Regulation No. 5 of 2016 on Tour Guiding. The findings highlight the vulnerability of rental contracts under Article 1548 of the Indonesian Civil Code, risks of breach of contract, and widespread violations of the Electronic Traffic Law Enforcement (ETLE) system, the penalties of which are imposed on rental owners. Nationality disparities and weak immigration oversight further undermine the effectiveness of law enforcement. This study concludes that legal protection for local business actors relies heavily on the legal clarity of WNA status, the appropriateness of 1 visa categories, and strong inter-agency coordination. The novelty of this research lies in integrating legal analysis of WNA legitimacy with a dispute resolution framework specific to the vehicle rental sector in Bali’s tourism landscape a perspective that has been largely overlooked in prior studies. The recommendations include strengthening rental contracts, enhancing coordinated supervisory mechanisms, and harmonizing civil and criminal law to establish a stronger deterrent effect.

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

This study addresses the troubling increase in illegally managed micro, small, and medium enterprises (UMKM) operated by foreign nationals in Bali, which poses significant threats to local economic stability and fairness. The analysis focuses on the legal frameworks governing UMKM, including Law No. 20 of 2008 and the Online Single Submission (OSS) system, as well as the regulatory gaps that allow foreign entities to exploit these mechanisms for their gain. A multi-method approach was employed to evaluate the current situation, emphasizing the roles of local government initiatives, banking regulations, and community engagement in combating illegal business operations. The findings reveal a pressing need for enhanced verification processes, stricter compliance measures, and localized regulations to protect legitimate businesses from exploitation by foreign competitors. The study concludes that only through coordinated efforts among government bodies, financial institutions, and local enterprises can Bali achieve sustainable economic growth, ensuring that UMKM can thrive within a fair and equitable commercial landscape.

Hypertension is a condition where blood pressure increases above normal limits as indicated by systolic and diastolic values ​​during examination. In Karanglangit Village, the community's low level of knowledge regarding risk factors, prevention and treatment of hypertension is an obstacle in controlling this disease. This service activity aims to increase public understanding so that they are able to implement efforts to prevent and manage hypertension independently. The method used is direct counseling with the help of presentation media and educational posters. The activity stages include completing a pre-test, providing material about hypertension, an interactive discussion session, and a post-test. The activity was carried out in January 2026 at the Karanglangit Village Hall, Lamongan District, with 26 PKK women participating. The results show an increase in participants' knowledge, marked by an increase in the average score from 76.92% in the pre-test to 100% in the post-test. The paired t-test showed a significant difference before and after the counseling (p<0.001), so that the activity was considered effective in increasing community knowledge. Apart from that, participants also better understand the importance of a healthy lifestyle, regular check-ups, and compliance in maintaining stable blood pressure.

A MSMEs in Indonesia has recently contributed to national exports by 15,7%  compared with Thailand that has reached 29 %, so substantial revision are required to make sure that increasing contribution which ultimately will give positive impact toward the economy overall, because almost 90 % of human resource work in MSMEs sector with nature resource and other plentiful resources. The main problem that is commonly found by MSMEs is to optimize the available resources as well as fulfill the required standards that have established and required regulation in order to ensure the resulting product is accepted by the market and to comply with the regulation that has been established by the regulator. Indonesia as the second biggest country in the world has biodiversity certainly offers benefits that hard to imitate by other country in producing biopharmaceutical plants product, therefore it offers competitive potential in the global market, however market penetration by MSMEs biopharmaceutical plants sector commonly discontinued regarding with technical barriers to trade (TBT). This study is based on a case study that aims to analyze main challenges in fulfillment of international certification and to formulate adaptation strategy for MSMEs. By conducting through a descriptive qualitative method with case study approaches, the result of study indicates that high compliance costs,  registration procedural complexity from the source and destination country, as well as the inconsistency of raw material quality became the main barriers. The proposed strategy including group certification model, CPOTB standard harmonization, and the utilization of integrated government assistance schemes will provide real contribution in assisting MSMEs fulfilling global market requirements.

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

Criminal law socialization is a crucial form of community empowerment in building awareness, compliance, and legal order in the social environment. This activity is motivated by the limited understanding among some members of the public regarding what constitutes a crime, the potential legal consequences, and the appropriate steps to take when facing legal issues. This lack of legal literacy can leave people vulnerable to committing violations, becoming victims of crime, or resolving conflicts in ways that are inconsistent with legal provisions. Therefore, this socialization activity aims to provide a basic understanding of criminal law, raise public awareness of the importance of obeying the law, and encourage active community participation in creating a safe, orderly, and just environment. The activity is implemented through counseling, interactive discussions, questions and answers, and the presentation of simple case studies relevant to everyday life. The material presented includes the definition of criminal law, types of crimes frequently occurring in society, legal sanctions, the rights and obligations of citizens, and the role of the community in preventing legal violations. Through a communicative and participatory approach, it is hoped that the community will more easily understand the material and be able to connect it to real-world problems in their environment. The expected outcomes of this activity are increased public understanding of criminal law, increased awareness to avoid unlawful acts, and increased public courage to report criminal acts to the authorities. Thus, criminal law socialization serves not only as an educational activity but also as a community empowerment strategy in building a legal culture. This activity is expected to encourage the formation of a legally aware, responsible community that plays an active role in creating a law-abiding environment.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

The legal profession plays a vital role in the judicial system to ensure the principle of equality before the law as well as fair and accountable legal proceedings. In accordance with Law No. 18 of 2003 on Advocates, an advocate is an autonomous, independent, and accountable legal professional who is granted immunity as stipulated in Articles 14, 15, and 16, which provide protection from civil and criminal claims when acting in good faith while performing their duties. However, in practice, the scope of this immunity often leads to differing interpretations, particularly regarding the parameters of “good faith” and the scope of “professional duties,” which can result in the criminalization of lawyers. This is evident in the case of Hendra Sianipar, where a lawyer’s actions in exercising legal authority were instead subject to criminal prosecution. This study aims to examine the limits of attorney immunity and explore the potential for criminalization of this profession using a normative legal approach combined with a legal utility analysis. The findings of this study indicate that attorney immunity is not absolute but is limited by good faith, compliance with the law, and professional ethics, thus requiring clearer and more balanced clarification of these limits.

This article aims to reconstruct legal awareness and social justice in the context of a contemporary rule of law through the integration of economic law, digital law, civil law, criminal law, and constitutional law within the framework of citizenship rights and Islamic Sociological Jurisprudence Theory. The main problem of this research stems from the fact that the development of the modern legal system tends to be sectoral, formalistic, and not fully responsive to social change, unequal access to justice, and digital transformation that affects the relationship between citizens and the law. This research uses a normative legal research method with a conceptual, legislative, and sociological approach. The results of the study indicate that legal awareness is not simply understood as formal compliance with norms, but must be developed as a substantive awareness oriented towards social justice, protection of citizenship rights, and public welfare. From the perspective of Islamic Sociological Jurisprudence, law is positioned not only as a regulatory instrument, but also as a means of social transformation based on the values ​​of justice, moral responsibility, and siding with the interests of society. Integration across legal branches is crucial for the legal system to more comprehensively address issues related to economics, digitalization, civil relations, criminal enforcement, and state governance. Therefore, the reconstruction of legal awareness must be directed toward establishing a legal paradigm that is integrative, humanistic, adaptive, and socially just.

Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.