This study aims to investigate how the indigenous knowledge lexicon of Balinese undagi (traditional architects) in architecture can be transferred into visual cinematography to preserve cultural heritage, with a focus on engaging broader audiences. Employing an iconographic approach, the research analyzes the documentary Calaccitra Undagi Mahottama: Biografi I Gusti Made Gede (1843-1940) through three stages: pre-iconographic identification of visual motifs, iconographic interpretation of thematic meanings, and iconological assessment of cultural significance. Results reveal that Balinese architectural lexicons—such as Tri Mandala, Sanga Mandala, and CWSGR—are effectively abstracted into cinematic frames via intermediality, using symbolic natural imagery and spatial grids rather than physical structures to convey aesthetic and philosophical values. The study concludes that visual cinematography offers a potent medium for preserving architectural heritage by translating static spatial concepts into dynamic narratives, fostering continuity of traditional knowledge, particularly among younger generations, though its efficacy hinges on audience reception and contextual adaptation.

Penelitian ini bertujuan untuk menguji pengaruh Tingkat Pendidikan, Skala Usaha, Umur Usaha, Dan Kemitraan Terhadap Sistem Informasi Akuntansi Studi Kasus Pada Kuliner  Kota Semarang. Hasil dalam penelitian ini dikumpulkan melalui kuesioner yang disebar kepada para pelaku usaha kuliner di Kota Semarang dan diproses serta dianalisis menggunakan uji statistik analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa variabel Tingkat Pendidikan berpengaruh signifikan dengan arah positif terhadap SIA dengan nilai Sig. 0,04 < 0,05 dan t hitung 2.928 > 1,985, variabel Skala Usaha tidak berpengaruh signifikan terhadap SIA dengan nilai Sig. 0,416 > 0,05 dan t hitung 0,818 < 1,985, variabel Umur Usaha tidak berpengaruh signifikan terhadap SIA dengan nilai Sig. 0,440 > 0,05 dan t hitung 0,775< 1,985, dan variabel Kemitraan berpengaruh signifikan dengan arah positif terhadap SIA dengan nilai Sig. 0,00 < 0,05 dan t hitung 4,962 > 1,985. Keterbatasan penelitian terdapat dua variabel independen yang ditolak yaitu Skala Usaha dan Umur Usaha sehingga perlu adanya justifikasi/penelitian lanjutan guna mengeksplorasi arti temuan tersebut bagi dunia praktik pada umumnya.

The growing elderly population in Indonesia has created structural challenges in the health care system. One of the crucial challenges arises in the aspect of medical decision-making that becomes increasingly complex, along with the decline in cognitive capacity, comorbidities, and chronic diseases that accompany this age group. Problems arise when elderly patients refuse medical treatment, while doctors have ethical and professional obligations to save lives. This condition is complicated by social pressure from families and collective cultural values that often ignore the right to individual autonomy. As a result, doctors are in a vulnerable position legally and ethically, especially when there are no regulations that explicitly and technically regulate the limits of professional responsibility. This study aims to analyze the form of legal protection for doctors in the face of refusal of medical action by elderly patients. The method used is normative juridical, with statutory and conceptual approaches. The results show that there are no specific rules regarding the mechanism of informed refusal, evaluation of the decision-making capacity of elderly patients, and the limits of legal responsibility of doctors. This creates legal uncertainty, even when doctors have acted according to professional standards and medical ethics. This study recommends the establishment of technical regulations that strictly regulate the procedures for refusal of medical action by elderly patients. Legal protection for doctors is not only a professional guarantee, but also an integral part of a health system that is fair, sustainable, and ensures legal certainty in modern medical practice.

In the modern legal system, Deoxyribonucleic Acid (DNA) testing has become an important tool in the resolution of criminal and civil cases in Indonesia. The use of DNA can assist in determining blood relations, uncovering sexual abuse cases, and proving involvement in other crimes. Nonetheless, there are various legal issues that arise regarding the collection of DNA specimens without the consent of the sample owner. In Indonesia, although there are personal data protection regulations such as the Health and Population Administration Law, there are no specific provisions regarding the legality of unauthorized DNA sampling. This creates uncertainty in the legal system, especially in terms of evidence being recognized in court. Unauthorized DNA sampling can violate an individual's right to privacy guaranteed by the 1945 Constitution and the Criminal Procedure Law. This potentially makes DNA test results inadmissible as valid evidence in court. Therefore, this study aims to analyze the legality of the practice of unauthorized DNA sampling and its impact on the legal evidentiary system in Indonesia. The study also highlights the importance of medical ethics and legal protection of privacy in determining the validity of DNA evidence in judicial proceedings. It also explores the role of medical ethics and privacy law in determining the validity of DNA test results in the judicial process, and provides recommendations for clearer regulations regarding DNA sampling procedures.

This study is a literature review that discusses the relationship between sports and politics in historical and contemporary contexts. Through an analysis of 10 recent scientific articles and journals, it was found that sports function not only as physical activities, but also as a tool of diplomacy, a symbol of identity, and a means of political expression. This study identifies various forms of political intervention in sports, both at the institutional level such as FIFA and UEFA, and by countries and individuals such as athletes. In Indonesia, history shows that sports have been a medium for political struggle since the colonial era until now as a tool for imaging and policy diplomacy. This finding emphasizes that sports are not neutral spaces, but strategic arenas in the dynamics of power and global identity. This study provides theoretical and practical contributions in understanding the strategic role of sports in socio-political development and encourages broader interdisciplinary studies in the future.

This study examines the application of the Lagrange method and Particle Swarm Optimization (PSO) in solving the Economic Dispatch problem at the Tanjung Jati B Steam Power Plant (PLTU). The main objective is to compare the effectiveness of both methods in optimizing load distribution among generation units and to evaluate potential operational cost savings compared to actual operating conditions. The optimization model minimizes a quadratic generation cost function, subject to system load demand and the power output limits of each unit. Simulation data includes daily load distribution and fuel-related parameters such as calorific value and fuel price. The results show that the Lagrange method yields an average power output of 2,367 MW, equal to the real condition, while PSO produces 1,966 MW, which is 16.94% lower. In terms of cost savings, PSO achieves an average saving of IDR 938,501, while the Lagrange method and real operation yield average savings of IDR 1,078,064 and IDR 1,073,076 respectively. In percentage terms, Lagrange shows 12.95% higher savings than PSO and 0.46% higher than the actual condition. This study highlights the importance of integrating optimization methods in power plant operations to improve efficiency and reliability of electricity supply.

Electronic money laundering has become a critical issue as a form of cybercrime. Advances in technology demonstrate that digital forensic applications, particularly those utilizing smartphones, can be employed to uncover digital traces of money laundering transactions. This study aims to analyze the relevance of existing legal frameworks, the effectiveness of smartphone forensic techniques, and the challenges faced in their implementation in Indonesia. Based on a review of the literature and regulatory analysis, it was found that legal frameworks such as UU No. 8 of 2010 on the Prevention and Eradication of Money Laundering (TPPU) and UU No. 19 of 2016 on Information and Electronic Transactions (ITE) provide an adequate legal foundation. However, gaps in implementation, such as limited human and technological resources, remain significant obstacles. Forensic techniques, including metadata analysis and device extraction, have shown great potential in identifying the flow of illicit funds. Nonetheless, their application is hindered by data confidentiality and the lack of uniform technical standards. Given the increasing complexity of digital crimes, an integrated approach is required, combining regulatory strengthening with technological capacity building, to enhance the effectiveness of smartphone forensics in addressing electronic money laundering.

Indonesia's financial reforms, starting in 2003, introduced accrual-based Government Accounting Standards (PP No. 71/2010) for transparent and efficient financial management. The Provincial Government of Yogyakarta (DIY) is required to produce accurate financial reports, including inventory management under PSAP No. 05. BPKA DIY plays a key role but faces challenges due to discrepancies between financial and inventory systems. This study examines the importance of an integrated inventory accounting system in improving the quality of financial reporting at BPKA DIY, offering recommendations to enhance efficiency and transparency.

This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.

This research aims to analyze the influence of SIKD Sleman on SPJ-shopping processing at the Sleman Industry and Trade Department. The research method used is qualitative with primary and secondary data sources. Primary data was obtained directly through interviews, while secondary data was obtained by analyzing independently by reading the relevant laws and regulations. Based on the results of research in the form of interviews and literature studies, it can be concluded that the use of the Sleman SIKD has an influence on SPJ-shopping processing at the Regency Industry and Trade Department. The use of SIKD makes SPJ-shopping processing faster and easier so that annual budget absorption can be maximized.