This study explores the regulatory and institutional framework for relocating Indonesia’s national capital (Ibu Kota Nusantara, IKN) from Jakarta to East Kalimantan, a plan rooted in the integrative ideology articulated by Soepomo in 1945. This ideology emphasizes harmony between macrocosmic and microcosmic forces within the state, suggesting that the government center should be located centrally within the country to symbolize supreme authority. The relocation is also seen as a crucial move toward achieving “Indonesia Emas 2045”. However, the enactment of Law No. 3 of 2022, which serves as the legal basis for the relocation, has faced significant criticism, particularly regarding the regulatory, institutional, and funding aspects. Previous studies have often been opinion-based and lacked scientific rigor, especially in addressing the complexities of policy implementation. This research aims to fill this gap by providing a detailed analysis of the policy from regulatory and institutional perspectives. The study uses a normative legal approach, incorporating both statute and conceptual analyses, to evaluate the regulatory and institutional frameworks guiding the capital relocation. While it does not extensively address funding issues, it focuses on identifying how well the existing rules align with the policy’s implementation goals. Findings suggest that while the relocation offers significant benefits, such as promoting national unity and symbolizing progress, the process faces challenges, including conflicts with existing regulations and institutional inefficiencies. The contribution of this study lies in offering actionable insights for both the government and civil society to assess and improve the policy’s implementation, ensuring its alignment with the broader vision of national development.

Thappaya Park is one of the galleries that tourists can visit, precisely in Tambon Pa Khat Chang Wat, Songkla, Thailand. Thappaya Park is managed by Khun Nong-Naphas Rattanachart, wife of Khun Chanwit Rattanachart, the owner of the park who is the adopted daughter of General Aprem Tinsulanonda, former President of the Advisory Council. The aim of establishing Thappaya Park is that apart from selling various traditional foods, the Giant Bee Gallery also aims to provide better and broader knowledge. This service activity was carried out on October 28 2024 and was attended by a service team of 21 students along with 2 accompanying lecturers.  The method of implementing this service activity is carried out through several stages, namely initial and preparatory activities, implementation of activities, and evaluation of activities. The result of this service activity is that the service team was able to learn a lot about traditional Thai food and how to make and serve it. The types of traditional food available at Thappaya Park consist of Nasi Kerabu (Sushi Khao Yam) and Palm Sugar Cake.

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.
 
 

Kelompok Tani Ngambarsari terletak di Mangunsari Kota Semarang Jawa Tengah mengalami permasalahan pertanian yaitu serangan hama burung pipit dan ketidaksesuaian tingkat keasaman tanah. Solusi permasalahan ini berupa alat pengusir hama burung dengan sensor pH berbasis Internet of Things (IoT). Alat ini menggunakan energi surya dan diakses melalui aplikasi smartphone. Metode pelaksanaan mencakup pembentukan tim, survei, desain perancangan alat, pembuatan alat dan aplikasi, uji coba, pembuatan buku pedoman, sosialisasi, implementasi, dan evaluasi. Hasil pengujian menunjukkan peningkatan signifikan dalam produktivitas pertanian. Alat ini dapat meningkatkan hasil panen gabah menjadi beras dari 55% menjadi 60% dalam 90 m2, dengan keuntungan 177,12 kg beras per 90m2 dibandingkan dengan kondisi sebelumnya. Implementasi sensor pH tanah pada alat ini membantu petani dalam mengelola pupuk dengan mengontrol tingkat keasaman tanah secara real-time. 

This study highlights the integration of character education through affective and psychomotor values within a curriculum. The integration aims to develop not only intellectual skills but also moral and ethical behaviors among students. Key challenges include inadequate teacher training and limited resources for evaluation. On the other hand, government support and technological advances present significant opportunities. The research employed a qualitative descriptive method, focusing on elementary and secondary schools in Indonesia. Findings suggest that collaboration between schools, families, and governments is essential. Furthermore, the use of digital tools can significantly enhance character education. Implications of the study point towards adaptive curricula and enhanced teacher training programs to overcome the challenges of integration.

Children who are victims of crime often face severe challenges in their recovery after the incident. In the context of the Indonesian criminal justice system, protecting their rights is still an issue that has not been fully resolved. This study aims to analyze the procedures and considerations of judges in determining the amount of compensation for victims, especially children, who are victims of crime. The normative method examines relevant legal regulations and related legal principles. The analysis shows that the regulation on restitution for child victims has provided a systematic framework to ensure fair compensation. However, there are still challenges in effectively implementing restitution, especially in cases of sexual assault, where offenders often struggle to fulfil their restitution obligations. It creates injustice for victims, who have to bear the brunt of financial and emotional losses. In this context, the role of the judge is crucial in determining the amount of restitution appropriate to the loss suffered by the victim. The protection of child victims of crime is not only the responsibility of the criminal justice system but also of the entire society. Therefore, further measures are needed to increase public awareness and support in victim recovery, as well as to ensure that the criminal law system is more humane and progressive in protecting the rights of victims, especially the rights of children.

 This paper aims to analyze the implementation of restitution right fulfillment for children as sexual crime victims in the legal area of the North Maluku High Prosecutor’s Office, Indonesia and the challenges in fulfilling these rights. Restitution is compensation given to the victim by the perpetrator of the crime or a third party and is an effort to guarantee the rights of victims. There was an issue where restitution rights were seldom strived for by law enforcers. Another problem is that society lacks knowledge of the existence of restitution rights. This paper is urgent because it may provide information on why these issues exist and how to resolve them in order to give victims their rights. This was empirical research which employed the statute approach and the case approach. In this paper, the live case study was applied. Results showed that the restitution fulfillment of children as sexual crime victims in the North Maluku High Prosecutor’s Office was still suboptimum as there was only one case in 2022 where the general prosecutor strived to demand restitution. The restitution is regulated in Governmental Regulation No. 43 of 2017 and Guidelines Supreme Court No. 1 of 2021. Law enforcing apparatuses and social institutions need to organize an education program for society on restitution rights for children as sexual crime victims in the North Maluku Province to increase their awareness. The application for restitution should be strived for by law enforcers starting from the investigation stage as more time is available.

Walisongo State Islamic University KKN students held a socialization on the importance of literacy and basic provisions for religious moderation from an early age at the banjiran public elementary school where the purpose of this socialization was carried out to provide a deep understanding to teachers, students about the importance of religious literacy in shaping the character of good and religious children. Religious moderation literacy is the ability to understand, interpret and apply religious teachings in a balanced and tolerant manner. Religious moderation literacy also includes the ability to communicate effectively about the values of moderation and to coexist harmoniously with individuals from various religious backgrounds. In this socialization, learning media such as videos, summary materials in the form of power points and also educational applications are used to convey the values of religious moderation.

Education is a crucial element in developing an individual's potential and intelligence. To carry out education effectively, teachers are needed who can teach in both formal and non-formal contexts. Our Community Service Program (KKN) was conducted in Kangkung Village, Kangkung District, with the main objective of providing community service and supporting the improvement of children's education in the village. Although the enthusiasm and learning spirit of the children in Kangkung Village is very high, the shortage of teaching staff is a major obstacle in achieving maximum education. This article is entitled "Optimizing the Role of KKN Students as Teachers in Improving Education in Kangkung Village." This research uses the Participatory Action Research (PAR) method and conducts field observations to identify potential and problems in the village. The results of KKN activities provide an overview of the enthusiasm and enthusiasm of children and the community for the role of students as teaching staff in supporting education in Kangkung Village through various formal and non-formal education activities carried out by KKN Group 114.

Community Service Program (KKN) are one of the mandatory programs that must be carried out by students. This TOGA knowledge increasing activity is a form of the Community Service Program (KKN) work program which aims to increase the knowledge and skills of SMAN 2 Dumai students in cultivating family medicinal plants (TOGA). TOGA can be used to treat various diseases such as fever, fever, cough, stomach ache and itching. Usually the medicinal plants chosen are plants for first aid for minor illnesses such as fever and cough. Through training activities and TOGA planting practices on empty school land, students, especially PMR members, are actively involved in the cultivation process. The results of the activity showed an increase in students' awareness of the benefits of TOGA and their ability to identify and care for various types of medicinal plants. Apart from that, the presence of TOGA in the school environment also contributes to creating a healthier and more beautiful learning environment.