The pharmaceutical industry as a business entity must fulfill the right to health, especially for children. However, the Acute Kidney Injury (AKI) case in Indonesian children, with 324 cases in less than a year, indicates a violation of children's right to health and life. Court findings reveal systematic and widespread gross human rights violations, making the pharmaceutical industry involved accountable. This study aims to examine the fulfillment of elements of gross human rights violations by the pharmaceutical industry in producing contaminated drugs containing hazardous and toxic substances, as well as the burden of corporate criminal liability. This research employs a normative legal research method with a statutory approach, analyzing several legal regulations. The findings indicate that corporate actions fulfill the elements of crimes against humanity under the Human Rights Court Law, making them criminally liable. However, individual criminal responsibility remains a challenge in corporate accountability. Therefore, legal reforms are needed to strengthen pharmaceutical oversight and establish more effective corporate sanctions, such as fines as the primary penalty, business license suspension or revocation, and additional sanctions like confiscation of profits from criminal acts, corporate dissolution, and banning executives from establishing new companies in the same field.
Industri farmasi sebagai pelaku usaha memiliki kewajiban untuk memenuhi hak atas kesehatan, terutama bagi anak-anak. Namun, kasus Gangguan Ginjal Akut (AKI) pada anak di Indonesia dengan 324 kasus dalam waktu kurang dari setahun menunjukkan adanya pelanggaran hak kesehatan dan hak hidup anak. Fakta persidangan mengungkap adanya pelanggaran Hak Asasi Manusia (HAM) berat yang bersifat sistematis dan meluas, sehingga industri farmasi yang terlibat harus bertanggung jawab. Tujuan penelitian ini adalah untuk mengkaji pemenuhan unsur-unsur pelanggaran HAM berat oleh industri farmasi dalam memproduksi obat-obatan yang terkontaminasi bahan berbahaya dan beracun serta bagaimana beban pertanggungjawaban pidana terhadap korporasi yang terlibat. Penelitian ini menerapkan metode penelitian hukum normatif dengan jenis pendekatan penelitian perundangan-undangan yang mengkaji beberapa peraturan hukum. Hasil penelitian menunjukkan bahwa tindakan korporasi memenuhi unsur kejahatan terhadap kemanusiaan dalam UU Pengadilan HAM sehingga dapat dimintai pertanggungjawaban pidana. Namun, masih terdapat hambatan dalam menegakkan hukum terhadap korporasi. Namun, prinsip pertanggungjawaban pidana individu menjadi hambatan dalam menegakkan hukum terhadap korporasi. Oleh karena itu, diperlukannya  pembaharuan hukum untuk memperkuat pengawasan farmasi serta menetapkan pidana korporasi yang lebih efektif, seperti pidana denda sebagai pidana utama, pembekuan atau pencabutan izin usaha, serta sanksi tambahan seperti perampasan keuntungan yang diperoleh dari tindak pidana, pembubaran korporasi, dan larangan bagi pengurus korporasi untuk mendirikan perusahaan baru di bidang yang sama.

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is suspected that PT Tiga Pilar Sejahtera Food Tbk (AISA) overstated the 2017 financial report. The main point of this problem was discovered after the new management at PT Tiga Pilar Sejahtera Food Tbk asked for further investigation into the 2017 financial report. Based on the results of investigations carried out by CNCB journalists, it was found that the engagement period had been since 2004. Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices, it was clear that it had exceeded 5 years. Audit tenure is questioned in this case, how independent an auditor is in completing his duties to carry out an audit of financial statements if the engagement period exceeds the applicable provisions. The independence of an auditor must be emphasized further so that audit quality can be trusted more by stakeholders.
 
 

Black rice (Oryza sativa L.) contains nutrients and bioactive compounds with potential application in health, including antimicrobial properties. To date, the application of fermentation to black rice to enhance its bioactivity, particularly as an antimicrobial, remains unclear. This study aims to evaluate the antimicrobial activity of solid fermented black rice against Gram-positive bacteria, Gram-negative bacteria, and fungi. Black rice was fermented using Saccharomyces cerevisiae under solid-state conditions. Extraction was carried out by maceration using 96% ethanol. Antimicrobial activity was assessed using the well diffusion test method, agar dilution, and scanning electron microscope (SEM). Fermented black rice extract showed antimicrobial activity against all tested microbes. The minimum inhibitory value obtained was 20% against all microbes, but the minimum bactericidal/fungicidal concentration (MBC/MFC) could not be determined. The SEM analysis showed morphological changes in microbes exposed to fermented black rice extract, including cell shrinkage, elongation, and lysis in Bacillus cereus, fragmentation and irregular cell shape in Escherichia coli, cell size reduction in Staphylococcus aureus, and bleb formation in Candida albicans. These changes indicate the mechanism of microbial growth inhibition. We found that fermented black rice (EFBR) extracts produce different effects from unfermented black rice extracts (EUBR), which tend to induce biofilm formation. We propose that EFBR functions as an antimicrobial by rupturing cell walls, preventing cell division and DNA synthesis. This research provides new insights into natural antimicrobial mechanisms at the cellular level and offers a potential alternative for addressing antimicrobial resistance. Solid fermented black rice may serve as a valuable source of antimicrobial compounds for developing health products or natural preservatives.

Research aims to look at the implementation of the bioflog system at the Al Kautsar 561 Islamic Boarding School as an effort to support sustainable agriculture. Using a qualitative approach with descriptive design, this research analyzes the implementation process, benefits and obstacles faced. The research results show that the bioflog system has succeeded in increasing the productivity of tilapia cultivation significantly. Apart from that, this system is also able to reduce the use of chemical fertilizers and improve water quality. Factors that support success include full support from Islamic boarding school administrators and active involvement of students. However, this research also identified several obstacles such as limited resources and weather fluctuations. This research concludes that the bioflog system has great potential to become a model of sustainable agriculture in Islamic boarding school environments. It is hoped that the results of this research can become a reference for other Islamic boarding schools in implementing similar systems and encourage the development of policies that support sustainable agriculture.

This study aims to determine the infrastructure and facilities for physical education at State Elementary School 1 Karang Endah. The research used is in the form of quantitative descriptive research in the nature of a survey, in which research involves observing, recording the condition of objects or subjects in the field. The focus of this study is the population in this research is State Elementary School 1 Karang Endah, which will explain the state and quantity of infrastructure and facilities in the school to support the method of instruction and learning exercises. In order to gather data for this study, observation, documentation and literature. The instrument in this research is to use an observation sheet as a tool to collect data from the findings of the survey that was conducted. From the results of calculations of the availability and condition of infrastructure and facilities for physical education at State Elementary School 1 Karang Endah in athletics 6.25% games in the extremely bad category comprise 11.36% of the total, gymnastics 32.03% in the category lacking, martial arts sports 0% in the category of extremely poor. And the condition of physical education infrastructure in athletics is 16.6% Under the category of extremely poor, and games sports are 60% in the moderate category.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

Indonesia adheres to a democratic government system that relies on the principle of checks and balances. This principle is inherent in the legislative institution, namely the DPR, which has the right to carry out its duties, one of which is the right to inquiry. In the election context, the right to inquiry can be used to investigate fraud or violations that occur in the election administration process. However, the use of the right to inquiry currently still raises pros and cons among the public. In response to this, this research aims to understand the juridical considerations regarding the right to inquiry in holding elections and analyze the influence of the right to inquiry on elections. The method used in this research is descriptive normative law by studying or reviewing primary and secondary legal materials. This research shows that the DPR’s right to inquiry cannot influence or cancel the election results. However, the DPR’s right to inquiry can be used to request information from the government regarding the implementation of elections.

The use of information technology in companies is a crucial element to support business process effectiveness and efficiency. However, it also presents various challenges and risks that need to be managed properly. Risk management is key to protecting company value, optimizing strategies, and securing assets. PT. Eterindo Nusa Graha, as an industrial company relying on information technology, faces risks related to data, software, hardware assets, as well as threats from natural, system, infrastructure, and human resources. To address these issues, the company implements the ISO 31000:2018 framework, known for its flexibility and structured approach in identifying, assessing, and managing risks. Analysis results show that out of 16 identified risks, 5 are categorized as low, 10 as medium, and 1 as high. This indicates that most risks are still controllable, although effective mitigation strategies are needed, especially for high-category risks. The implementation of ISO 31000:2018 at PT. Eterindo Nusa Graha has helped the company protect critical assets, build stakeholder trust, and ensure smooth business processes. Thus, the company has demonstrated good risk management capabilities, although it still needs to focus more on high risks to minimize potential impacts.