Micro, Small and Medium Enterprises (MSMEs) in the Social Service of the North Sumatra Province Batubara Regency are business operators engaged in the business sector, which touches the interests of the community around the Regency of Coal. MSMEs have an important position, not only in employment and public welfare, in many ways they are the glue and stabilize the problem of social inequality. MSMEs are currently very developed. However, the current problem that arises is that the Chair of the UMKM in Coal is having difficulty monitoring MSME social funding assistance provided to communities around Coal, the lack of public understanding of the reporting of the social assistance fund accountability and due to these inaccessible location conditions that triggered the social services difficult to monitor. then we need an information system that is able to do data collection, management, monitoring the use of aid funds. In addition, the Social Service can directly monitor the responsibility of MSMEs in managing aid funds.The results of this study are a monitoring information system application that replaces the previously running process, in this application makes it easy for the recipient to know the amount of assistance received and in making reports can be directly accessed online.

The distribution of the white swift (Collocalia fuciphaga) is on several large islands in Indonesia. The white swallow has an advantage over the nests of the black swallow and sriti, having edible parts reaching 85-100% of the total nest. Many types of white swallow's nests in Indonesia are known for their different physical characteristics, color and weight. It is not known that these differences occur due to genetic differences or simply due to differences in the type of food and living environment. Differences due to food and environmental factors do not really affect the health function of the nest. Differences due to genetics greatly influence the function of the nest for health. The design of this system is initial research to start mapping white nest swiftlets in Indonesia. The results of the design will be used as a data storage system for genetic mapping of white nest swallows on the island of Java by taking DNA samples of swallows from various habitat areas. The system will store data on habitat areas, record location points and take bird samples from these areas to then carry out laboratory tests to determine the DNA code test of each bird sample. Furthermore, it is hoped that clear genetic mapping results can be used to determine the quality and function of the bioactive components of white swift nests on the island of Java. The mapping results will also be a source of knowledge about the richness of the germplasm of native Indonesian swiftlets.
Keywords: GIS, Bioactive, genetic, Java, mapping, white swallow's nest

This study focuses on analyzing the impact of Islamic financial literacy on the interest in investing in the Shariamarket. Islamic financial literacy involves a deep understanding of financial principles that comply with Islamic law, including zakat, riba, and the principle of justice in financial transactions. The growing awareness of halal and Sharia-compliant investments suggests that Islamic financial literacy can be a decisive factor in investment decisions. This study uses a quantitative method by distributing questionnaires to 200 respondents, comprising prospective investors and active investors in the Sharia capital market. The results of the study indicate that higher levels of Islamic financial literacy positively correlate with greater interest in investing in Sharia capital market instruments such as sukuk and Sharia mutual funds. These findings highlight the need for more intensive Islamic financial education programs to improve public literacy and support the development of the Sharia capital market in Indonesia. Supporting policies and innovations in Sharia investment products are also identified as crucial factors in encouraging investment interest. Thus, this study concludes that enhancing Islamic financial literacy can play a significant role in advancing the Sharia capital market and supporting a more inclusive Islamic economy. This research demonstrates that Islamic financial literacy significantly influences investment interest in the Sharia capital market. Investors with a solid understanding of Islamic financial principles such as riba (usury), zakat (almsgiving), and profit-sharing are more likely to opt for Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds. The study underscores the importance of comprehensive financial education programs and the availability of accessible information to enhance Islamic financial literacy among the public. These efforts are expected to increase participation in the Sharia capital market and support more inclusive and sustainable economic growth in Indonesia.

The online game industry is increasingly widespread and diverse in its practices to attract users, one of which is the use of the gacha system. This article discusses the gacha system in online games and its potential impact on children. Gacha, which involves paying for random in-game items, is often compared to gambling due to its elements of chance and the potential for profit. The system triggers dopamine release, making players feel pleasure, but children are particularly vulnerable to its mechanics. The article highlights the lack of juridical protection in Indonesia against online games that use gacha systems. While the Child Protection Law prohibits the economic exploitation of children, there are no specific regulations addressing gacha systems in online games. The authors identify the potential economic exploitation of children through gacha as a significant problem. They suggest two solutions: promoting traditional games with character-building content for children, and providing education on character development when introducing these games. From a legal perspective, the article calls for concrete protection measures for children playing online games with gacha systems. The research uses a normative juridical approach, employing library research based on literature.

The socioeconomic circumstances of a community can be positively impacted by the presence of tourism. The primary goal of advancing the tourism sector in the Borobudur Sub District area is now the growth of Super Priority Temple Tourism. More research is still necessary to fully comprehend the development's socioeconomic effects on the neighborhood. Analyzing the social and economic effects of the Borobudur Temple's high-priority tourism growth on the Borobudur Subdistrict community is the aim of this study. Qualitative research methodologies are used in this study. The Borobudur Sub District is the site of the study. The community, the secretary of the Borobudur Sub-District Head, and the tourism manager of the Borobudur Temple serve as the research's informants. Techniques for gathering data include documentation, interviews, and observation. The Modernization theory of Walt Whitman Rostow was the theory employed in this study. The study's findings demonstrate the favorable social effects of Borobudur Temple's top priority tourism growth, specifically higher levels of education and established collaboration. The economic impact on the community, on the other hand, is a rise in income as a result of more job openings, a wider range of employment options, and the emergence of new business ideas from the community. It is suggested that the expansion of Borobudur Temple as a top tourist destination necessitates coordination with other nearby tourist attractions, such as designing tour packages that simultaneously benefit all of the communities in the Borobudur Sub District. Additionally, the community should make the most of its current opportunities.

This study aims to analyze tourists' awareness of the impact of waste at Ancol Beach during the holiday season. Waste issues have become a significant environmental concern in tourist areas, particularly during holidays when the number of visitors increases drastically, interviews were conducted with tourists from various linguistic backgrounds to assess their perceptions of beach cleanliness, understanding of waste impact on the environment, and participation in waste management efforts. Primary data were obtained through interviews and direct observation at Ancol Beach, while secondary data were sourced from literature related to waste management in tourist areas. The findings indicate that tourists' awareness levels vary, with significant differences between local and international tourists. Furthermore, although many tourists recognize the negative impact of waste, further educational efforts are needed to enhance participation in maintaining beach cleanliness. This study also highlights the importance of collaboration between tourism managers, the government, and tourists in addressing the waste problem at Ancol Beach.

This research aims to examine the position of forensic laboratory analysis results within the legal system based on Law Number 35 of 2009 concerning Narcotics, and the function of forensic laboratory results as evidence in narcotics criminal cases at the Sukoharjo Police Resort. The forensic laboratory plays an important role in proving narcotics cases, including in the Sukoharjo Police Resort area, by ensuring the identification of the type and concentration of narcotics as valid evidence in court. Unlike previous studies, the focus of this research is on the validity of forensic evidence in supporting justice in narcotics cases, particularly in the Sukoharjo area. The research method used is normative juridical with an analytical approach to relevant legislation, as well as using primary data from Law Number 35 of 2009, the Criminal Procedure Code, and the Police Medical Regulations. Research findings indicate that forensic laboratories play a central role in proving drug-related crimes by providing valid scientific analysis, which also influences judges' considerations in the criminal justice system. Law Number 35 of 2009 has provided a clear legal basis, but the validity of forensic laboratory results can be questioned if there is damage or contamination of the evidence. This study highlights the importance of more optimal forensic evidence management at Sukoharjo Police Station and recommends the enhancement of quality control procedures to minimize these obstacles in order to ensure justice and legal certainty.




Artikel ini bertujuan untuk mengkaji kedudukan hasil analisis laboratorium forensik dalam sistem hukum berdasarkan Undang-Undang Nomor 35 Tahun 2009 tentang Narkotika, serta fungsi hasil laboratorium forensik sebagai alat bukti dalam kasus tindak pidana Narkotika di Kepolisian Resor Sukoharjo. Laboratorium forensik memiliki peranan penting dalam pembuktian perkara Narkotika, termasuk di wilayah Polres Sukoharjo, dengan memastikan identifikasi jenis dan kadar Narkotika sebagai alat bukti yang sah di pengadilan. Berbeda dari penelitian sebelumnya, fokus kajian ini adalah validitas bukti forensik dalam mendukung keadilan kasus Narkotika, terutama di kawasan Sukoharjo. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan analisis terhadap peraturan perundang-undangan yang relevan, serta menggunakan data primer dari Undang-Undang Nomor 35 Tahun 2009, KUHAP, dan Peraturan Kedokteran Kepolisian. Temuan penelitian menunjukkan bahwa laboratorium forensik memiliki peran sentral dalam pembuktian tindak pidana Narkotika melalui penyediaan analisis ilmiah yang valid, yang turut memengaruhi pertimbangan hakim dalam sistem peradilan pidana. Undang-Undang Nomor 35 Tahun 2009 telah memberikan landasan hukum yang jelas, namun validitas hasil laboratorium forensik dapat diragukan jika terjadi kerusakan atau kontaminasi pada barang bukti. Kajian ini menyoroti pentingnya pengelolaan bukti forensik yang lebih optimal di Polres Sukoharjo, serta merekomendasikan peningkatan prosedur pengendalian kualitas untuk meminimalkan hambatan tersebut demi menjamin keadilan dan kepastian hukum.

This study aims to determine the influence of variables, namely Current Ratio, Total Assets Turnover, Debt To Asset Ratio, Return On Assets, Sales Growth and Earning Per Shares on the company PT Indofood CBP Sukses Makmur Tbk before and after the Acquisition with PT Arla Indofood Makmur Dairy Tbk which has been listed on the Indonesia Stock Exchange in 2016-2022. The research location used in this study is PT, Indofood, Tbk. Where researchers will take data through financial reports on the Indonesia Stock Exchange. The analysis technique used is the Paired T-test. The results in this study indicate that the variables Current Ratio, Debt To Asset Ratio, Sales Growth and Earning Per Shares show significant differences between before and after the acquisition, while Total Assets Turnover, Return On Assets do not show significant differences between before and after the acquisition. With this research, it is hoped that the company can further improve various factors that do not have an effect in this study.

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.

This research aims to identify the status of condominium hotels and to determine the legal implications of any deviation from the intended function of flats, both for the unit condotel’s owner and developer. In a condominium hotel, the unit owner is unable to control their unit, as their role is as an investor. Consequently, the unit owner is not permitted to occupy their unit for residential purposes because it is intended to be rented out as a hotel. Furthermore, the unit owner is not included in the PPPSRS, as all activities within the condominium hotel are carried out by the hotel operator. The lack of definitive regulations in Indonesia has given legal uncertainty due to the position between flats and hotel regulations. Hence, there has been a non-conformity between the main purpose of the building as stated in the Building Construction Permit (IMB), the role of the developer which has the potential to cause a conflict of interest with unit owners, as well as the reduction in interest in property investment in Indonesia. This research is normative-juridical with a statutory and conceptual approach. This research uses library research data collection techniques with descriptive and prescriptive data analysis techniques. The result of this research is that condominium hotels can be classified as flats through the adaptation of residential and business functions and involving owners such as PPPSRS to appoint and supervise the hotel operator. This research presents an implementation solution that can enhance legal certainty for owners and operators of hotels.


Penelitian ini bertujuan untuk mengidentifikasi status kondominium hotel dan untuk mengetahui implikasi hukum atas penyimpangan fungsi rumah susun terhadap pemilik unit dan developer kondominium hotel berdasarkan perspektif regulasi rumah susun di Indonesia. Dalam konsep kondominium hotel, pemilik unit tidak dapat menguasai unit miliknya secara absolut karena kedudukannya hanya sebagai investor, sehingga unit tersebut tidak dapat digunakan sebagai tempat tinggal, melainkan akan disewakan kembali sebagai hotel. Selain itu, pemilik unit tidak tergabung dalam PPPSRS karena seluruh kepentingan bersama diurus dan dikelola oleh operator hotel sebagai perpanjangan tangan developer yang kerap dipersamakan dengan PPPSRS. Tidak adanya regulasi yang dapat digunakan sebagai landasan hukum seluruh aktivitas di kondominium hotel menyebabkan adanya ketidakpastian hukum karena kondominium hotel berdiri di antara regulasi rumah susun dan perhotelan. Akibatnya adalah terdapat celah untuk melakukan penyeludupan dan penyimpangan hukum, seperti ketidaksesuaian fungsi bangunan sebagaimana yang tertera dalam Izin Mendirikan Bangunan (IMB), peran developer yang terlalu mendominasi melalui operator hotel yang berpotensi menimbulkan konflik dengan para pemilik, serta potensi menurunnya minat investasi properti di Indonesia. Penelitian ini merupakan penelitian yuridis-normatif dengan pendekatan perundang-undangan dan konseptual. Penelitian ini menggunakan teknik pengumpulan data secara kepustakaan, serta teknik analisis data deskriptif dan preskriptif. Hasil penelitian ini menunjukan bahwa kondominium hotel dapat dikategorikan sebagai rumah susun melalui penyesuaian fungsi hunian dan usaha, serta melibatkan para pemilik sebagai PPPSRS untuk melakukan penunjukan dan pengawasan operator hotel sebagai pengelola. Penelitian ini menawarkan solusi implementatif yang dapat memperkuat kepastian hukum bagi pemilik dan pengelola.