Pertanggungjawaban pidana dalam tindak pidana korupsi merupakan salah satu aspek penting dalam upaya penegakan hukum yang adil dan efektif. Penelitian ini dilatarbelakangi oleh kasus dugaan korupsi dalam pengadaan buku adat oleh lembaga adat di Aceh, yang menimbulkan persoalan hukum mengenai status lembaga adat sebagai subjek hukum pidana. Tujuan dari penelitian ini adalah untuk menganalisis bentuk pertanggungjawaban pidana terhadap lembaga adat yang diduga melakukan tindak pidana korupsi, serta menelaah bagaimana hukum diterapkan terhadap pelaku yang berasal dari struktur kelembagaan non-pemerintah. Metode yang digunakan adalah yuridis empiris dengan pendekatan kasus, yaitu dengan mengkaji secara langsung kasus yang sedang diselidiki oleh Kejaksaan Negeri Banda Aceh. Hasil penelitian menunjukkan bahwa meskipun lembaga adat bukan subjek hukum pidana konvensional seperti individu atau korporasi, namun dapat dipersamakan dengan korporasi berdasarkan Pasal 20 UU Tipikor karena memiliki struktur organisasi, menerima dana publik, dan menjalankan fungsi publik. Kesimpulan dari penelitian ini adalah lembaga adat dapat dimintai pertanggungjawaban pidana melalui pengurusnya yang terbukti melakukan perbuatan melawan hukum yang merugikan keuangan negara, dengan tetap mempertimbangkan asas legalitas dan prinsip keadilan restoratif.

The phenomenon of the local Aceh party's victory in the 2024 legislative election demonstrates the success of political communication strategies employed by the elected members of the Aceh Regional House of Representatives. This study aims to analyze the political communication strategies used by local party members in winning the election and how these strategies build closeness with voters in Aceh. The research method is qualitative with a case study approach, involving in-depth interviews, observations, and document analysis related to political campaigns. The results indicate that a combination of interpersonal communication, utilization of social media, and integration of local cultural values are key to the success of the local party’s political communication strategy. This study contributes new insights by highlighting the importance of local wisdom-based political communication and the role of traditional and religious leaders in strengthening political support in a special autonomous region like Aceh. The findings can serve as a reference for developing more effective and contextual political communication strategies in regions with similar characteristics.

This community service activity aims to introduce the innovation of processed sambel green squid as an alternative to a healthy family menu based on local potential in RT 4, Pantai Amal Village. This program is carried out through a participatory approach by involving housewives in training, preparation, and nutrition education related to processed squid. The results of the activity showed an increase in participants' knowledge and skills in processing squid into nutritious, hygienic, and visually appealing dishes. In addition to providing health benefits, this innovation also opens up home business opportunities that support family food security. By making optimal use of local marine products, this program strengthens the economic and nutritional value of the daily consumption of coastal communities.

Maraknya persaingan usaha ataupun bisnis yang semakin ketat dan global sekarang ini maka perusahaan sangatlah perlu untuk memperlihatkan kinerja baik ataukah buruk yang ada pada perusahaan. Hal itu sangatlah diperlukan, karena dengan mengetahui kinerja suatu perusahaan khususnya dibidang keuangan, maka perusahaan dapat menyusun suatu strategi untuk bersaing dalam menghadapi pesaing –pesaingnya (Ass, 2020). Hal ini menjadi tantangan bagi perusahaan di dalam dunia bisnis sekarang ini, semakin ketat persaingan maka perusahaan akan lebih tertantang untuk memenangkan persaingan tersebut. Suatu perusahaan dapat memperoleh sumber dana yang  berasal  dari  luar  perusahaan  dan juga yang dari dalam perusahaan. Sumber dari luar perusahaan berasal dari pasar modal, yaitu  pertemuan  antara    pihak membutuhkan  dana  dan  pihak  yang  dapat  menyediakan dana (Mulyanti, 2017).

This study aims to introduce the concept of money to children with mild mental retardation by using an economic token. The subject of this study was a 10 year old girl with mild mental retardation. This study collects data using observation by monitoring behavior. The technique used in this modification program is in the form of an economic token in order to bring up the desired stimulus response. Initial data collection or baseline was carried out in 7 sessions and then continued with intervention for 5 days with a total of 10 sessions. The results of the study show that the token economy technique can improve the ability of mentally retarded children to recognize the concept of money.

This research looks at the role of the Administration and Staffing Subdivision in Improving the Quality of Performance of the DPRD Secretariat of Tanjungpinang City. This proves the importance of the sub-section that has duties in the field of administration and staffing. By using descriptive research through a qualitative approach, this research analyzes the roles of the staff or employees of the Administration and Staffing Subdivision. The purpose of this research is to find and analyze the roles of employees based on indicators of active roles, participation roles, and passive roles. The results showed that the role of the Administration and Personnel Subdivision was very optimal in improving the quality of performance of the Tanjungpinang City DPRD Secretariat. This can be seen from the Subdivision's ability to manage administration and staffing effectively, thus supporting the achievement of organizational goals. In addition, good coordination between sections and the implementation of a structured work system are also important factors in improving work efficiency and productivity.

Discipline character education in early childhood refers to instilling obedience to rules at home, school, and in society for children aged 0–6 years. This education serves as a crucial foundation for shaping future generations. This study aims to examine the implementation of traffic ethics education for young children, the strategies used, and influencing factors at Al-Anshor Islamic Kindergarten Palembang in the 2023/2024 Academic Year. A qualitative descriptive method was employed, involving two teachers (Class A and B) as the main data sources. Data were collected through observation, interviews, and documentation. The findings reveal that the strategy for teaching traffic ethics includes: (1) Planning, by integrating traffic ethics indicators into RKM and RPPH; (2) Implementation, through integration in learning activities, school culture, and daily routines; and (3) Evaluation, conducted in conjunction with other learning assessments. The character values fostered through this process include self-confidence, discipline, and responsibility. These findings suggest that incorporating traffic ethics education into early childhood learning can effectively instill discipline, contributing positively to children's character development and awareness of civic responsibility from an early age.

Based on the Qur'an and Hadith, this study investigates how Islamic teachings prohibit usury. Usury is an economic practice that damages the financial system. This study aims to provide an explanation of the meaning, legal status, and interpretation of the verses of the Qur'an and Hadith related to usury. This study analyzes the concept of usury and its types in contemporary financial transactions using a qualitative descriptive approach and literature study. The results of the study indicate that many communities, including Islamic communities, still do not understand the meaning of usury and its effects. Consequently, comprehensive education is essential to eliminate usury and support the development of a just and sustainable Islamic economic system.

Financial statements are an important means of communicating financial information from accounting activities and assisting decision making. General Financial Accounting Standards are often considered too complex for entities without public accountability, so that SAK ETAP is present as a simpler solution. This study aims to analyze the application of SAK ETAP in presenting financial statements at the Nur Insani Sharia Savings and Loans and Financing Cooperative. The method used is descriptive qualitative with analysis of cooperative financial statement documents. The results of the study indicate that the cooperative has attempted to implement SAK ETAP, but several shortcomings were still found, such as incomplete notes on financial statements and inconsistencies in account classification. This study recommends improving staff understanding and completeness of reports according to standards to support transparency and accountability of cooperatives.

The purpose of writing this review article is to analyze the formulation and evaluation of the use of various additives in effervescent tablets. The method used is a literature review taken from journals and other relevant research results regarding the formulation and evaluation of additives in various types of effervescent tablets. The purpose of this analysis is to provide a summary of relevant publications and to improve current understanding in this field. The importance of the formulation and evaluation of additives in effervescent tablets cannot be ignored, because it is a crucial aspect in product development. Decisions in the use of additives must consider the objectives to be achieved, the desired physical characteristics, product stability, and the level of consumer acceptance. With a deep understanding of this formulation and evaluation, we have the potential to produce high-quality effervescent tablets. Variations in additives can also provide different taste and texture characteristics, which of course can affect consumer acceptance.