Salah satu prinsip perlindungan hukum terhadap pengelolaan perseroan terbuka yaitu transparansi dalam pengelolaannya. Kewajiban disclosure atau transparansi (keterbukaan informasi) dalam pengelolaan suatu perseroan merupakan hal pokok yang harus dilakukan untuk mewujudkan prinsip Good Corporate Governance. Ketidakadilan yang dialami pemegang saham minoritas tersebut memberikan dampak yang merugikan bagi para pemegang saham, maka demokrasi perusahaan perlu juga ditumbuhkan dengan memberi kemungkinan kepada pemegang saham minoritas untuk memiliki upaya perlindungan hukum. Oleh karena itu perlindungan hukum terhadap pemegang saham minoritas pada perseroan terbuka harus diutamakan dan menjadi target utama dalam regulasi hukum. Penelitian hukum ini meneliti bagaimana memberikan perlindungan hukum bagi pemegang saham minoritas perusahaan terbuka. Permasalahan dalam penelitian ini adalah bagaimana bentuk perlindungan hukum bagi pemegang saham minoritas perusahaan terbuka terkait dengan peraturan perundang-undangan yang berlaku dan bagaimana upaya hukum pemegang saham minoritas terkait dengan perlindungan hukum tersebut. Kajian hukum ini didasarkan pada pendekatan hukum normatif, yaitu kajian yang mengkaji seperangkat peraturan perundang-undangan yang berkaitan dengan suatu pokok bahasan.

Manajemen keuangan dalam rumah tangga merupakan hal yan sangat penting dilakukan untuk menjga stabilitas keuangan keluarga sehingga terwujud kemandirian finansial. Salah satu kebiasaan yang menunjang manajemen keuangan rumah tangga adalah mencatat setiap pemasukan maupun pengeluaran keuangan, sehingga meminimalkan terjadinya pengeluaran yang melebihi pemasukan. Pelatihan manajemen keuangan keluarga dilaksanakan di perkumpulan PKK Desa Mojorayung Kabupaten Madiun dalam rangka memberikan wawasan dan pengenalan kepada para peserta mengenai manajemen keuangan keluarga. Untuk mempermudah dalam manajemen keuangan, diperkenalkan aplikasi sederhana yang dapat diunduh pada Play Store secara gratis. Pelaksanaan pelatihan diawali dengan penyampaian materi dan dilanjutkan dengan praktik dalam menggunakan aplikasi. Hasil dari kegiatan ini, peserta merasakan manfaat dan menambah pengetahuan mengenai bagaimana mengelola keuangan dalam rumah tangga.

Outpatient services are an important part of health services provided by hospitals. However, some BPJS hospitals experience obstacles in providing efficient and quality outpatient services, such as long queues, long waiting times, and lack of a good management system. the application of Lean Management to the outpatient services of BPJS patients in hospitals can help hospitals improve operational performance, so as to increase public trust in BPJS Health. This study aims to analyze the application of Lean Management to the outpatient services of BPJS patients in hospitals. This research uses a literature study method or Systematic Literature Review using the Google Scholar search engine and journal databases, such as Researchgate. The results showed that most outpatient service activities for BPJS patients still have patient waiting times below the established service standards. In analyzing the flow that patients go through, each activity is identified into two groups, namely Value Added (VA) as an activity that is considered necessary and profitable and Non Value Added (NVA) as an activity that is considered unnecessary. Based on the percentage of waste in the form of the largest waiting time can be described, namely, 35.1% in the registration process, 30.2% in the poly examination process, and 20.7% in the process of receiving drugs in the pharmaceutical installation

This study aims to examine the effect of return on assets, earnings per share, and net profit margin on stock prices. This research uses quantitative methods. The population of this study uses mining sub sector companies listed on the Indonesia Stock Exchange in 2019–2021. The proxy used to measure stock prices is the test of return on assets, earnings per share, and net profit margin on stock prices. The analytical method used in this study uses multiple linear regression analysis using the SPSS version 25 tool. This type of research uses secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange in 2019–2021. The results of the research return on assets (ROA), earning per share (EPS) and net profit margin (NPM) together have a significant positive effect on stock prices.

Investment in a company is very important so that the company can carry out its business activities. Companies with a high level of investment will be able to attract investors who have an effect on stock returns or profits to be obtained by investors. The object of this study is to examine the Customer Goods sub-sector companies listed on the IDX. This study aims to determine the effect of earnings per share (EPS) on stock returns, the effect of debt-equity ratio (DER) on stock returns, and the effect of price-earnings ratio (PER) on stock returns. The method used in this study is a quantitative method with secondary data. This study's population consisted of all consumer goods companies listed on the IDX from 2018 to 2021.The sample was taken using a purposive sampling technique. The analysis technique used in this study uses multiple linear regression techniques using the classical assumption test (F), multicollinear test, and t test. The results of this study indicate that EPS does not have a significant negative effect on stock returns. DER has no significant effect on stock return, so H2 is rejected. H1 is rejected because PER has no partially significant effect on stock return.

This study aims to analyze the legal effectiveness of electronic evidence in examining evidence at the Makassar City State Administrative Court and to analyze the obstacles faced by the Makassar City State Administrative Court in examining electronic evidence. Electronic Evidence is a form of implementing the digitalization era which is then expected to be able to keep up with the times. The application of electronic information in the judicial environment is considered capable of realizing the vision and mission of the Supreme Court as an Indonesian judicial institution. The urgency of applying electronic evidence in the judicial process in Indonesia is of course to determine its effectiveness both from the point of view of all process organizers and applicable rules. The research method used is empirical research method.The results of the study concluded that the examination of electronic evidence at the State Administrative Court was not optimal. This is caused by several things, namely, there are no legal regulations that specifically regulate procedural proving of electronic evidence, the unavailability of institutions that can help determine the authentication of evidence at low cost, and the non-fulfillment of existing legal effectiveness factors. as; legal factors; law enforcement factor; and facilities and infrastructure factors. Penelitian ini bertujuan untuk menganalisis efektivitas hukum alat bukti elektronik dalam pemeriksaan bukti di Pengadilan Tata Usaha Negara Kota Makassar dan menganalisis kendala yang dihadapi oleh Pengadilan Tata Usaha Negara Kota Makassar dalam pemeriksaan alat bukti elektronik. Bukti Elektronik merupakan wujud implementasi era digitalisasi yang kemudian diharapkan mampu mengikuti perkembangan zaman. Penerapan informasi elektronik di lingkungan peradilan dinilai mampu mewujudkan visi dan misi Mahkamah Agung sebagai lembaga peradilan Indonesia. Urgensi penerapan alat bukti elektronik dalam proses peradilan di Indonesia tentunya untuk mengetahui keefektifannya baik dari segi semua penyelenggara proses maupun aturan yang berlaku. Adapun metode penelitian yang digunakan ialah metode penelitian empiris. Hasil penelitian disimpulkan bahwa pemeriksaan alat bukti elektronik di Pengadilan Tata Usaha Negara belum optimal. Hal ini disebabkan oleh beberapa hal, yaitu, belum ada aturan hukum yang mengatur secara khusus terkait prosedural pembuktian alat bukti elektronik, tidak tersedianya Lembaga yang dapat membantu menentukan autentikasi dari alat bukti dengan biaya yang murah, serta tidak terpenuhinya faktor-faktor efektivitas hukum yang ada seperti; faktor hukum; faktor penegekan hukum; dan faktor sarana dan prasana.        

This study aims to determine the effect of firm size leverage variable on audit delay. Leverage in this study is proxied by DER (debt to equity ratio) and the size of the company's natural asset logarithm, and audit delay is calculated from the audit report date minus the financial statement book closing date. The population in this study were mining companies for the 2018-2021 period, then 14 companies were selected as a sample. The analytical method used in this study is the panel data regression method using EVIews 9. The results of this study prove that the debt to equity ratio has a positive effect on audit delay and firm size has a positive effect on audit delay.
 

This research was conducted in accordance with the phenomena that occurred at SMA N 8 Mandau which showed cases of students behaving aggressively such as fighting teachers, fighting with friends, making fun of friends and damaging school infrastructure. The homeroom teacher is the person closest to the students and has the authority to handle cases like this, because at SMA N 8 Mandau there is a rule that for any problems or inappropriate behavior caused by students, the homeroom teacher is the first to have authority. to deal with them. The purpose of this research is to find out how the role of the homeroom teacher is in overcoming the aggressive behavior of students at SMA N 8 Mandau. The research method that the writer uses is descriptive qualitative research. The informants in this study were the homeroom teacher of class XI IPS 3 as a key informant and two students of class XI IPS 3 who behaved aggressively as supporting informants. Data collection was carried out by interviews and observation, as well as documentation. While the data analysis technique used is to examine all data, data reduction, and data presentation. The results of the study explained that the homeroom teacher of SMA N 8 Mandau overcame aggressive behavior in the first way that was carried out by the homeroom teacher, namely seeking information or seeking the truth whether students were actually carrying out aggressive behavior. information from subject teachers who teach in classes whose students behave aggressively, then the homeroom teacher will reduce points and enter the student's name in the case book, then the homeroom teacher will call students who behave aggressively to be given individual counseling services and finally the homeroom teacher will call parents students who behave aggressively to discuss and find solutions to student problems with parents.

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

This study aims to explain the influence of taxpayer awareness, understanding of taxpayers and tax sanctions on individual taxpayer compliance is the aim of this research. Determination of the sample using incidental sampling method. The population in this study were all individual taxpayers registered at the Padang Satu Pratama Tax Office and the sample used in this study was 100 respondents. The data analysis technique in this study was multiple linear regression analysis with the SPSS program. The results of this study can be concluded that taxpayer awareness, understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance.