This research discusses the concept of dual citizenship in the perspective of Indonesian positive law and Islamic law. Dual citizenship refers to the legal status in which a person is recognized as a citizen by more than one country, a phenomenon that is increasingly relevant in the era of globalization. In Indonesian positive law, dual citizenship is generally not recognized, except in special cases such as children from mixed marriages. However, increasing global mobility and individual rights have prompted discussion on the need for wider recognition of dual citizenship. Meanwhile, Islamic law provides a more flexible approach by considering the maqasid al-shariah principle which emphasizes the protection of basic human rights. Through a normative juridical and sociological approach, this research explores how the two legal systems deal with dual citizenship and what the implications are for individuals as well as the state. A comparative study of dual citizenship Dual Citizenship, Positive Law, Islamic Law, Maqasid al-Shariah, Citizenship Regulation practices in several other countries, such as the United States, Canada, Egypt and Pakistan, was also conducted to gain greater insight and understand the best practices that can be adapted in Indonesia. The results show that despite resistance to dual citizenship, its implementation can provide significant benefits, both in terms of protecting individual rights and strengthening international relations. Therefore, it is recommended that Indonesia consider a more comprehensive and inclusive policy regarding dual citizenship, which is in line with positive legal values and Islamic legal principles. This research can hopefully serve as a reference for policy makers and academics in developing regulations that are adaptive to global dynamics.

The rapid development of e-commerce technology demands the adoption of efficient and reliable payment systems to enhance user experience. This research aims to analyze the quality of smart payment system performance in the context of e-commerce business. The analytical method used includes evaluating the reliability, responsiveness, transaction speed and security of the smart payment system. This study involved a survey of a number of e-commerce customers who use the smart payment system, with a focus on their perception of the quality of system performance. In addition, data collection is carried out by analyzing transaction times, failure rates and transaction security through smart payment systems used by several leading e-commerce platforms. The research results show that the reliability of the smart payment system has a significant impact on e-commerce user satisfaction. Additionally, responsiveness and transaction speed play an important role in ensuring optimal user experience. The security factor is also a critical aspect in increasing user trust in the smart payment system. This research provides valuable insights for e-commerce service providers and payment system developers to improve and optimize the performance quality of their smart payment systems. The implications of these findings can be used as a basis for developing better strategies in improving the efficiency and reliability of electronic payments in e-commerce businesses.

<p><em>The purpose of the study was to find out how the financial performance of PT. Garuda Indonesia Tbk. using the liquidity ratio, and solvency ratio.   This study uses data in the form of the annual financial statements of PT Garuda Indonesia Tbk starting from 2016 to 2020. As a state-owned company that continues to receive funding from the government, PT. Garuda Indonesia Tbk. to experience an increase in debt from year to year to experience default or difficulty in paying the company's obligations.   The method used in this research is descriptive statistical analysis method. Data analysis shows the level of liquidity of PT. Garuda Indonesia Tbk. unhealthy because they are considered less able to fulfill their obligations. The results of the solvency ratio analysis show that the amount of debt is increasing every year and the company has accumulated losses that exceed the amount of its equity to the total debt. Currently its liabilities exceed its current assets by USD 3.8 billion and experience negative equity of USD 1.9 billion. The Managerial implementation for PT. Garuda Indonesia Tbk. GIA must adapt to technological developments and manage management by carrying out various transformation processes. it is a need for a forensic audit of possible mismanagement. Management must carry out efficiency, debt restructuring, and ask for an injection of funds from the government.</em></p><p>Tujuan penelitian adalah untuk mengetahui bagaimana kinerja keuangan di PT. Garuda Indonesia Tbk. yang diukur dengan menggunakan rasio likuiditas dan rasio solvabilitas dari tahun 2016-2020. Sebagai perusahaan BUMN yang terus mendapat <em>supply</em> dana dari pemerintah, PT. Garuda Indonesia Tbk. terus mengalami peningkatan utang dari tahun ke tahun hingga mengalami <em>default</em> atau kesulitan dalam membayar kewajiban-kewajiban perusahaan. Penelitian ini menggunakan data berupa laporan keuangan tahunan PT Garuda Indonesia Tbk yang dimulai pada tahun 2016 hingga 2020. Metode yang digunakan dalam penelitian ini adalah metode analisisistatistik deskriptif. Analisis data menunjukan tingkatilikuiditas PT. Garuda Indonesia Tbk. tidak sehat karena dinilai kurang mampu dalam memenuhi kewajibannya. Hasil analisis rasio solvabilitas menunjukan jumlah utang yang meningkat setiap tahunnya dan perusahaan mengalami akumulasi kerugian yang melebihi jumlah ekuitasnya terhadap total utang. Saat ini kewajibannya melebihi aset lancarnya sebesar USD 3,8 miliar dan mengalami ekuitas negatif sebesar USD 1,9 miliar. Implementasi manajerial bagi PT. Garuda Indonesia Tbk. harus mampu beradaptasi pada perkembangan teknologi dan mampu mengelola manajemen dengan melakukan berbagai proses transformasi. Perlu adanya audit forensik atas kemungkinan salah pengelolaan. Pengelola harus melakukan efisiensi, restrukturisasi utang, dan meminta suntikan dana dari pemerintah.</p>