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This Study analyzes the fulfillment of dowry requirements as mutamawwal property according to KHI Articles 30-38 and assesses the suitability of crypto assets as dowry under the positive law regime of the Marriage Law, including its implications for the protection of wives’ rights and legal certainty in the digital era. The research employs a qualititative method with a normative juridical approach through literature study of primary sources (the Qur’an, hadith, KHI, Law No. 1 of 1974, Bappebti and OJK regulations, an MUI fatwas) and secondary sources comparising journals, theses, and dissertations on crypto dowry and maqasid syariah, analyzed descriptively-analitycally and comparatively bertween Islamic law and positive law. The findings that demonstrate that normatively, crypto assets can be classified as valuable property within the KHI framework provided they meet the following criteria: possessing economic value, having clear specifications regarding type and amount, being transferable through legal mechanisms (such as gifts or wallet transfers), and being mutually agreed upon by boh parties. Consequently, they are valid as dowry with the value determined at the time of the marriage contract to minimize the impact or price volatility. However, it still poses potential value disputes, necessitating the strengthening of administrative guidelines at the KUA (office of Religious Affairs) and the enhancement of digital forensic capacty in Religious Courts. The study recommends further harmonization among the KHI, crypto asset regulations, and religious fatwas through the development of technical guidelines for crypto dowries oriented toward mashlahah and the protection of wives’ rights in the 4.0 era.

Share trading in limited liability companies that does not comply with the procedures for transferring share ownership under the Company Law may lead to legal disputes, particularly unpaid share transactions. This study examines the annulment of share sales by the court to protect the seller’s interests when the buyer defaults, based on Article 1320 of the Indonesian Civil Code. The case analyzed is District Court Decision No. 6 K/Pdt.G/2017. Legal protection for sellers includes clauses concerning legal subjects and objects, price, payment methods, share transfer, and dispute resolution in accordance with Articles 1457 and 1513 of the Civil Code. Using a normative juridical method with statutory, conceptual, analytical, and case approaches, the study concludes that default in share sale agreements may nullify ownership rights. Therefore, strict sanctions and legal remedies through the court are essential to safeguard shareholders’ rights.

The growth of digital transactions has made it easier for people to buy goods or services, including concert tickets. However, this convenience also increases the risk of fraud, especially through social media. The case of Golden Disc Award (GDA) 2024 ticket fraud on Twitter shows a systematic modus operandi, such as the use of fake accounts and identities, suspiciously cheap ticket prices, and the transfer of communication to private platforms. Victims suffer material and psychological losses, while perpetrators often disappear after receiving payment. Legally, these actions violate Article 378 of the Criminal Code, the Electronic Information and Transactions Law, and consumer rights as stipulated in the Consumer Protection Law (UUPK). This study emphasizes the importance of consumer protection in digital transactions, strengthening regulations, and improving public digital literacy to prevent fraudulent practices. Collaboration between the government, law enforcement agencies, concert organizers, digital platforms, and consumers is key to improving the security of online transactions.

Micro, Small, and Medium Enterprises (MSMEs) are strategic sectors in the Indonesian economy, but often face challenges in efficient and data-driven production management. This article highlights the urgency of the Real Work Lecture (KKN) program as a form of student service in assisting MSMEs, especially in optimizing the production of snacks typical of Tebing Syahbandar. This research aims to optimize the production output of the Untir-untir Titik Factory with an Integer Linear Programming (ILP) approach using the Branch and Bound algorithm. Primary data is obtained through interviews and production documentation, including product type, raw material needs, operational costs, selling prices, and profit margins. The initial analysis was carried out using the simplex method using POM QM software to obtain a linear solution, which was then refined with the Branch and Bound algorithm so that the results were in the form of integers. The results of the study showed that the optimal solution was achieved by producing 25 bales of kolong-kounder and not producing other types of snacks, resulting in a profit of Rp1,650,000 per day. These findings show that the ILP approach with Branch and Bound is able to significantly increase the efficiency and profitability of MSMEs. In addition, this method can be used as a basis for quantitative-based production decision-making. This research also emphasizes the strategic role of KKN in technology transfer and real solution-based assistance for MSME actors in the region, thereby supporting the sustainable strengthening of the local economy.

This research examines the impact of Indonesia's sugar import policy during the period 2020–2024 through the case study of Thomas Trikasih Lembong. Employing a qualitative methodology with an instrumental case study approach, the study seeks to capture the complexities of strategic commodity trade policies in Indonesia. The analysis reveals that the issuance of sugar import permits to PT Andalas Putra was conducted in violation of existing legal frameworks, particularly Presidential Regulation No. 48/2013, resulting in state financial losses estimated at Rp 400 billion. These irregularities highlight not only weak adherence to regulatory standards but also minimal coordination among relevant government agencies, reflecting the broader challenge of weak good governance implementation. The distributional consequences of this policy were also significant. While downstream industries benefited from increased sugar availability and lower input costs, domestic sugarcane farmers and the national sugar industry suffered substantial losses. The oversupply condition triggered by import policy mismanagement led to a decline in local sugar prices, producing welfare transfers that disproportionately disadvantaged rural farming communities. These findings underscore the structural vulnerability of agricultural stakeholders when state institutions fail to balance industrial and farming interests in policy formulation. Furthermore, the imposition of a 4.5-year prison sentence on the policymaker involved has sparked discourse on the criminalization of public policy, raising debates over the line between policy failure and corruption in governance. In light of these findings, the study provides several recommendations. These include strengthening inter-agency coordination mechanisms, developing early warning systems to monitor commodity market dynamics, reforming the regulatory framework governing import permits, and designing adaptive policy instruments capable of mitigating welfare risks while optimizing strategic commodity management. Overall, this study contributes to the discourse on governance, accountability, and policy reform in Indonesia’s strategic trade sector, particularly in relation to sugar as a vital commodity.

Auctions in Indonesia serve a dual function not only as a mechanism for buying and selling to obtain optimal prices, but also as a legal enforcement tool that reflects both the public and private aspects of the auction process. This study aims to analyze the legal standing of the auction minutes deed (akta risalah lelang) in providing legal certainty for auction winners, particularly concerning ownership of vehicles resulting from the execution of state-confiscated assets. This study employs a normative approach, which examines law as a set of norms applicable within society and functions as a guideline for individual behavior. In this context, the auction minutes deed is regarded as an authentic deed; however, its existence does not automatically serve as legitimate proof of ownership for the winning bidder. Nevertheless, the deed still ensures legal certainty by demonstrating the good faith of the buyer and can serve as the legal basis for transferring vehicle ownership documents, proof of the sales transaction, and valid legal evidence.

This community service activity (PKM) aims to improve operational efficiency and service quality at Santosa Catering through the implementation of a web-based catering ordering system. Santosa Catering, as a micro business, faces obstacles in managing orders that are still done manually, which causes inaccurate stock information, delays in delivery, and limited customer access to menus and prices. Through a Diffusion of Science and Technology and Knowledge Transfer approach, a web-based ordering system was developed and implemented to support business operations. The system allows customers to access real-time menu information, place online orders, and choose preferred payment methods, while the owner and staff were given intensive training to effectively operate the system. The evaluation results showed significant improvements in all aspects of assessment, including understanding of system features, operational skills, time efficiency, and customer satisfaction, as shown in the comparison chart of pretest and posttest results. The system not only optimizes operational processes but also increases customer satisfaction, strengthens business competitiveness, and has the potential to become a model for other micro businesses in utilizing digital technology. Thus, this PKM activity is expected to contribute to the sustainability of Santosa Catering's business in the digital era.

Energy subsidy policy has become one of the key strategies of the Indonesian government in its efforts to improve public welfare, particularly for low-income groups. By subsidizing fuel (BBM), 3-kg LPG, and electricity tariffs, the government aims to stabilize energy prices to make them more affordable for the poor. However, the effectiveness of this policy in achieving social welfare goals remains debatable, especially regarding the accuracy of subsidy distribution. This study aims to analyze the impact of energy subsidies on the welfare of poor households in Indonesia using both qualitative and quantitative approaches based on secondary data from BPS, the Ministry of Finance, and reports from international institutions such as the World Bank and the IMF. The analysis shows that although energy subsidies provide direct benefits by reducing the household expenses of the poor, a significant portion of the subsidies is actually enjoyed by middle- and high-income households. This unequal distribution reduces the effectiveness of subsidies as a tool for promoting welfare equity. Therefore, reform of energy subsidy policies is needed to improve targeting accuracy, such as by converting subsidies into direct cash transfers based on social data. These findings offer important implications for the formulation of more efficient and equitable fiscal and social protection policies in the future.

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.

This community service activity (PKM) aims to improve operational efficiency and service quality at Santosa Catering through the implementation of a web-based catering ordering system. Santosa Catering, as a micro business, faces obstacles in managing orders that are still done manually, which causes inaccurate stock information, delays in delivery, and limited customer access to menus and prices. Through a Diffusion of Science and Technology and Knowledge Transfer approach, a web-based ordering system was developed and implemented to support business operations. The system allows customers to access real-time menu information, place online orders, and choose preferred payment methods, while the owner and staff were given intensive training to effectively operate the system. The evaluation results showed significant improvements in all aspects of assessment, including understanding of system features, operational skills, time efficiency, and customer satisfaction, as shown in the comparison chart of pretest and posttest results. The system not only optimizes operational processes but also increases customer satisfaction, strengthens business competitiveness, and has the potential to become a model for other micro businesses in utilizing digital technology. Thus, this PKM activity is expected to contribute to the sustainability of Santosa Catering's business in the digital era.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

With the presence of Pospay, it makes it easier for people to use it. Pospay is an integrated payment service launched by Pos Indonesia. In its implementation there are still several problems, including poor internet network, not being able to make transfers to other banks, so Pos Indonesia must pay attention to existing deficiencies and further improve payment services and others. This research aims to find out and describe the Dynamic Governance Analysis of the Pospay Program at PT Pos Indonesia, South Jakarta. The method used in this research is a descriptive method with a qualitative approach. Data collection techniques using interviews, observation and documentation. This research uses the Dynamic Governance theory of Neo and Chen (2007) with 3 indicators. Research results on thinking ahead indicators for the implementation of the Pospay program carried out by Pos Indonesia in facing the era by updating offline and online service systems. In the Think Again indicator, the program run by Pos Indonesia still has shortcomings that need to be corrected so that it can be even better. There are several suggestions regarding the Pospay program provided. Previously, the service provided by Pospay was still not good, because when I wanted to check the package delivery price , to make BPJS payments you still have to go directly to the Post office. In thinking across indicators of the implementation of the Pospay program, namely the lack of information related to Pospay via social media, making changes to existing programs so that Pos Indonesia can compete with other companies, because currently there are many delivery service companies such as Pos Indonesia so they must be able to provide good services. carried out by employees towards the community.

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

This research aims to analyze the factors that cause criminal acts of embezzlement of ownership of land rights. The research method used in this research is empirical legal research using data collection techniques through direct observation and interviews with the litigants. The results of the research show that the factors that cause criminal acts of embezzlement of ownership of land rights include economic factors, lack of the concern of land owners regarding the wealth they own, the ignorance of the victim's heirs regarding land ownership, the current high price of land has resulted in people starting to look for their land, as well as the factor of selling or exchanging land at that time using a belief system, resulting in the transfer of land rights. there is no evidence of the land. Overcoming criminal acts of embezzlement of ownership of land rights in three ways: preemptive efforts, preventive efforts and repressive efforts, namely by taking more potential steps to avoid conflicts in the land sector..

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.

Tax aggressiveness is an effort to reduce the tax burden, either by means that comply with the law or that violate the law. This research investigates the relationship between Advertising Expenses, Transfer Prices, Stock Price Volatility on Tax Aggressiveness and Company Size as a Moderating Variable. This research applies descriptive statistical analysis with a quantitative-based approach. The research results show that advertising expenses have a negative influence on tax aggressiveness, while transfer prices and share price volatility have a positive influence on tax aggressiveness. And company size strengthens the influence of transfer prices on tax aggressiveness. Company size weakens the influence of advertising expenses and share price volatility on tax aggressiveness.

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.