This study aims to determine the validity of the presumption of innocence principle against perpetrators or suspected perpetrators of criminal acts of terrorism committed by law enforcement officials, especially Densus 88. This paper uses a statute approach and a conceptual approach. The results showed that the principle of presumption of innocence in handling criminal acts of terrorism is, in fact, still often ignored by law enforcement officials. Even the data obtained shows that several suspects/perpetrators have died during the legal process they underwent, as well as the actions of law enforcement officials who often commit acts that exceed limits and violate human rights. This principle needs to be implemented and strictly regulated in the Criminal Procedure Code as the master procedural law as well as in the law on the eradication of criminal acts of terrorism so that the strength and application of this principle increasingly get a place and position that can protect perpetrators/suspected perpetrators of criminal acts of terrorism.

The management of zakat funds by the Sidogiri Amil Zakat Agency can become a social economic force for the Muslim community, with a more innovative approach compared to conventional activities, as revealed by this study. This study aims to explore and understand the implementation of zakat fund management at the Sidogiri Amil Zakat Institution. Using a qualitative approach with ethnographic methods, data were collected through interviews, observations, and documentation. Data processing was carried out through condensation, presentation, and conclusion drawing, while data validity was ensured through triangulation of techniques and sources. The research findings reveal several key results: 1) Zakat collection is actively carried out in various locations such as cities, districts, villages, residential areas, companies, stores, mosques, and through visits to communities and community leaders. There are FO (Funding Officer) staff members responsible for collecting zakat funds. 2) Zakat funds are distributed to the community in the form of zakat fitrah, money, and essential goods such as rice, as well as assistance for poor and destitute children, scholarships, the construction of worship facilities, and the provision of clean water. Distribution follows the principle of the eight eligible recipients. 3) Funded programs include assistance for elderly destitute individuals, while other programs such as education, preaching, health, economy, humanitarian aid, and environmental issues are not funded by zakat funds

The purpose of this study was to describe the effect of product excellence and service excellence on consumer purchasing decisions at CV Pucuk Daun Lestari. The population in this study were all consumers of CV Pucuk Daun Lestari totaling 1,320 consumers. The number of samples for research uses a margin of error of 2.5% of the total sample, namely 92 consumers. The sampling technique used is incidental sampling method. The data collected was carried out using questionnaires and interviews which were then analyzed using validity tests, reliability tests, and linear regression analysis. The results showed that there was a positive and significant influence between the variables of product excellence and service excellence and service excellence on consumer purchasing decisions at CV Pucuk Daun Lestari, either jointly or partially.

This study aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of a fair and stable economic system. This research uses the literature review method by analyzing relevant theories and previous research. The results of the study show that the implementation of Islamic accounting not only provides benefits for business people, but also contributes to sustainable development goals, such as poverty reduction, social welfare improvement, and environmental preservation. Thus, the application of Islamic accounting in muamalah practice can be a holistic solution to realize sustainable and equitable economic growth.

Abstract. Education plays an important role in shaping a bright and sustainable future, with creative and fun learning as the key to creating an inspiring learning environment. This article examines the event "SEBATIK - Batik Art for Creative Culture" held at the Yayasan Cinta Yatim dan Dhuafa, Cirendeu, South Tangerang on July 20, 2024. This event aims to introduce and preserve batik art, as well as to arouse interest and appreciation for traditional arts among the children of the foundation. With a creative and interactive approach, this workshop teaches basic batik techniques through training and direct practice, and provides appreciation to participants through prizes. The evaluation results show that this activity has succeeded in increasing the creativity and skills of children, as well as strengthening the relationship between the foundation and the community. This workshop also has the potential to open up new business opportunities for foster children, increasing their economic independence in the future. This article presents details of the event implementation, the results achieved, and its impact on participants and the foundation.

This study examines the impact of information systems, facilities, and competence on inpatient satisfaction with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province. The sample for this study consists of 100 individuals who either received healthcare services or are family members of patients. The research method employed is an associative method with a quantitative approach, utilizing Partial Least Square (PLS) analysis techniques through the SmartPLS Version 4.0 program. The results of the study indicate that the information system has a positive and significant effect on the satisfaction variable, facilities have a positive and significant effect on the satisfaction variable, competence does not significantly affect the satisfaction variable, service quality significantly affects the satisfaction variable, competence does not significantly affect the service quality variable, the information system has a positive and significant effect on the service quality variable, facilities have a positive and significant effect on the service quality variable, the information system positively and significantly affects the satisfaction variable with service quality as an intervening variable, facilities positively and significantly affect the satisfaction variable with service quality as an intervening variable, and competence does not significantly affect the satisfaction variable with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province.

This study aims to determine the direct and indirect effect of trust, service quality, price on customer loyalty through customer satisfaction at JNE  Tanjung Pinang Branch. This type of research uses quantitative research methods with primary and secondary data sources. This research was conducted at JNE Tanjung Pinang Branch, Tanjung Pinang, Riau Islands. This research started from March 2023 to August 2023. Based on the results of JNE transaction data for Tanjungpinang City, the population taken is consumers from the corporate and social commerce types who trust the delivery of goods/files from companies or agencies with JNE. The population is 146 from both corporate and social commerce types who have collaborated with JNE Tanjung Pinang. In this study, data collection was carried out using the census method in which the entire population was taken as a sample. By using the census method, this study aims to obtain accurate and representative data from the entire existing population. This step will make it easier for researchers to analyze and describe the characteristics and events that occur in the population, Based on the provisions, the number of samples that meet the criteria from JNE users in the corporate and social community categories is 118 respondents. This research uses Smart-Pls as a data processing tool. The results of the study show that all variables have a direct and indirect effect on variables Z and Y.
 
 

This study analyzes the characteristics, risk, and return of stocks and bonds in Indonesia. The data used is historical data on stock and bond prices traded on the IDX during a 10-year period, from 2014 to 2024. The analysis methods used are descriptive analysis, t-test, ANOVA, and multiple linear regression. The results of the study show that stocks offer the potential for higher returns than bonds, but also with higher risk. Bonds offer better income stability and lower risk than stocks. The investment decision between stocks and bonds depends on the individual's risk profile and investment goals. Diversification remains an important investment strategy, regardless of risk profile.

This paper aims to analyze and correct misconceptions about the tendency towards legal research that is prevalent in our midst, especially legal research carried out by students who will complete their studies. The approach methods used in this paper are conceptual approach, analytical approach, and theoretical approach. Legal research so far has often been interpreted similarly to social research (identical). To overcome such an understanding, the science of law must be restored to its original identity. This effort can be made by making introductory courses in legal science, legal research methods, and legal philosophy as courses as the main "spearhead" that must be strengthened in the law faculty curriculum by providing epistemological understanding as the main foundation of legal identity. Therefore, the role of the three courses is not "just" taught, but needs to be positioned as a guide that directs that law and social science are on different paths and it is impossible for social science methods to be applied in legal science. Legal science is prescriptive, meaning prescribing, advocating, or recommending something to do/not do. In short, the science of law aims to judge something. This is different from social science in general which is descriptive, just tasked with presenting and describing facts that occur in society. Ideally, good legal research is directed to examine legal norms, principles, values, theories, and concepts. Not studying social facts, as is true in the social sciences. Tulisan ini bertujuan untuk menganalisis dan meluruskan miskonsepsi kecenderungan arah penelitian hukum yang lazim mengemuka di tengah-tengah kita, khususnya penelitian hukum yang diusung oleh mahasiswa yang akan menyelesaikan studi. Metode pendekatan yang digunakan dalam tulisan ini adalah pendekatan konseptual, pendekatan analitis dan pendekatan teoretis. Peneltian hukum selama ini acap kali dimaknai serupa dengan penelitian sosial (identik). Untuk mengatasi pemahaman semacam itu, ilmu hukum harus dikembalikan ke jati dirinya yang asli.  Upaya tersebut dapat dilakukan dengan menjadikan mata kuliah pengantar ilmu hukum, metode penelitian hukum, dan filsafat hukum sebagai mata kuliah sebagai “ujung tombak” utama yang harus diperkuat dalam kurikulum fakultas hukum dengan memberikan pemahaman epistemologis sebagai landasan utama jati diri ilmu hukum. Oleh karena itu, peranan ketiga mata kuliah tersebut tidak “sekadar” diajarkan, namun perlu diposisikan sebagai pemandu yang mengarahkan bahwa ilmu hukum dan imu sosial berada pada jalur yang berbeda dan tidak mungkin metode ilmu sosial diterapkan dalam ilmu hukum. Ilmu hukum bersifat preskriptif, artinya meresepkan, menganjurkan atau menyogiayakan sesuatu untuk dilakukan/tidak dilakukan. Singkatnya, ilmu hukum bertujuan untuk menilai sesuatu. Hal itu berbeda dengan ilmu sosial pada umumnya yang bersifat deskriptif, sekadar betugas menyajikan dan menggambarkan fakta-fakta yang terjadi di masyarakat. Idealnya, sebuah penelitian hukum yang baik diarahkan untuk mengkaji norma, asas, nilai, teori dan konsep hukum. Bukan mengkaji fakta-fakta sosial kemasyarakatan, sebagaimana yang berlaku dalam ilmu-ilmu sosial.

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.