An action that results in the existence of several planned activities and actions taken to accomplish a goal is called implementation. A set or system of plans and arrangements relating to educational resources that can direct teaching and learning activities is called a curriculum. With a variety of intracurricular learning opportunities, the independent curriculum allows students to freely study all the material and facilitates the development of deeper concepts. The purpose of this study is to: (1) Determine how differentiated learning is implemented in SDN Bacem's grade IV mathematics classes, (2) To determine the elements that facilitate and hinder the use of differentiated instruction in the autonomous curriculum for SDN Bacem's grade IV mathematics courses. This researcher does field research using a descriptive qualitative methodology. The study's findings demonstrate that: (1) Three crucial learning components of differentiated learning the content/content element, the process aspect, and the product aspect are applied in this autonomous curriculum. (2) Learning materials such as books and learning media are available to promote differentiated learning. Additionally, there are other constraints that hinder varied learning, such as a lack of infrastructure and resources and instructors' limited time to execute it.

The paradigm shift in the establishment of a Limited Liability Company by an individual has implications for Company Law in Indonesia. Some of these implications relate to accountability and aspects of supervision in the governance of Limited Liability Companies (good corporate governance), because in an individual company there is no known GMS and the Board of Commissioners. This paper will analyze the paradigm shift in the establishment of a Limited Liability Company in a new approach that has never been used before, namely the perspective of agreement and institutional theory. The method used is normative legal research. The results of the research show that both before the amendment and after the amendment to Law no. 40 of 2007, the legal framework for Limited Liability Companies still adheres to a blend of contract theory and institutional theory. Likewise with the organ structure of the Limited Liability Company also did not experience changes in Law no. 6 of 2023, which consists of GMS, Board of Directors and Board of Commissioners, although it has been recognized that there are individual companies. The result of the absence of GMS and the Board of Commissioners in an individual company is the absence of checks and balances and oversight mechanisms that have the potential to violate the principles of good corporate governance, such as transparency, accountability and responsibility. Pergeseran paradigma pendirian perseroan terbatas oleh perseorangan telah membawa implikasi terhadap hukum perseroan di Indonesia. Beberapa implikasi tersebut menyangkut pertanggungjawaban dan aspek pengawasan dalam tata kelola Perseroan Terbatas (good corporate governance), sebab dalam perseroan perorangan tidak dikenal adanya RUPS dan Dewan Komisaris. Tulisan ini akan mengananalisis pergeseran paradigma pendirian Perseroan Terbatas dalam pendekatan baru yang belom pernah digunakan sebelumnya, yakni perspektif teori perjanjian dan kelembagaan. Metode yang digunakan adalah penelitian hukum normatif dengan menggunakan pendekatan konseptual, peraturan perundang-undangan, dan perbandingan. Hasil penelitian mengetengahkan bahwa baik sebelum perubahan maupun setelah perubahan UU No. 40 Tahun 2007, kerangka hukum perseroan terbatas masih menganut perpaduan antara teori perjanjian dan teori kelembagaan. Struktur organ perseroan terbatas juga tidak mengalami perubahan dalam UU No. 6 Tahun 2023, yakni terdiri dari RUPS, Direksi, dan Dewan Komisaris, meskipun telah diakui adanya perseroan perorangan. Pertentangan norma kemudian semakin terlihat dalam Pasal 7 ayat (2) huruf g PP No. 8 Tahun 2021 yang menyiratkan bahwa organ dari perseroan perorangan hanya terdiri dari direktur (direksi) yang juga merangkap sebagai pemegang saham. Artinya tidak terdapat RUPS dan Dewan Komisaris. Akibat dari tidak adanya RUPS dan Dewan Komisaris dalam perseroan perorangan adalah tidak adanya mekanisme check and balances dan pengawasan yang berpotensi melanggar prinsip good corporate governance, seperti transparansi, akuntabilitas, dan tanggung jawab.