This study analyzes the legal implications of applying the substance over form principle in VAT imposition on land transfer transactions vis-a-vis authentic deeds, aiming to assess the legal liability and legal certainty. The urgency of this research is that the rise of formal transactions that obscure the economic substance of land transfer has challenged the effectiveness of VAT enforcement in Indonesia. The approach used in this research is a normative legal approach, which analyzes related regulations and literature documents. The research results concluded that legal responsibility for authentic deeds that do not fulfill the substance over form principle in the imposition of VAT depends on the condition of who violates the lawful cause clause in making the deed, so that legal responsibility can be borne by the PPAT and/or the parties. The principle of substance over form is only regulated in income tax regulations. In civil law, this principle is not regulated and explained, but with this principle, it can be proven that an authentic deed was made without a lawful cause as per Article 1320 of the Civil Code. Substance over form can give rise to new legal consequences for PPAT or parties in the transaction, even though it is not explicitly regulated in VAT regulations. This study is one of the few legal studies that highlights the gap between the practice of imposing VAT and the authenticity of PPAT deeds in the context of the substance over form principle.

This research aims to analyse the interpretation and application of the element of deception by judges in cases of criminal fraud based on juridical considerations in court decisions, especially in the context of the legal relationship of agreements. In judicial practice, there is often an overlap between the realms of civil and criminal law, especially when a default is qualified as fraud. This raises legal issues that require consistent and rational juridical reasoning from judges. The urgency of this research lies in the need to understand how judges assess and interpret the elements of deceit that are often in a grey area, as well as how judges' discretion is used to integrate legal norms with a sense of substantive justice. The method used is a normative legal research method, with a statute approach, which examines the provisions in the old and new Criminal Code (KUHP) that are relevant to the element of deception. This research also uses a literature study and analysis of court decisions to strengthen the theoretical and practical basis. The novelty of this research lies in its focus on aspects of judges' juridical reasoning in interpreting the elements of deceit, not merely on procedural aspects or sociological phenomena, so that it is expected to contribute to strengthening the quality of legal considerations in criminal justice practice. This study recommends that law enforcement authorities adopt a more rigorous juridical reasoning approach in distinguishing between breach of contract and criminal fraud to prevent the criminalization of civil cases.
 
Penelitian ini bertujuan untuk menganalisis penafsiran dan penerapan unsur tipu muslihat oleh hakim dalam perkara tindak pidana penipuan berdasarkan pertimbangan yuridis dalam putusan pengadilan, khususnya dalam konteks hubungan hukum perjanjian. Dalam praktik peradilan, sering kali ditemukan tumpang tindih antara ranah hukum perdata dan pidana, terutama ketika suatu wanprestasi dikualifikasikan sebagai penipuan. Hal ini menimbulkan persoalan hukum yang memerlukan penalaran yuridis yang konsisten dan rasional dari hakim. Urgensi penelitian ini terletak pada kebutuhan untuk memahami bagaimana hakim menilai dan menafsirkan unsur tipu muslihat yang kerap berada di wilayah abu-abu, serta bagaimana diskresi hakim digunakan untuk mengintegrasikan norma hukum dengan rasa keadilan substantif. Metode yang digunakan adalah metode penelitian hukum normatif, dengan pendekatan perundang-undangan (statute approach), yang menelaah ketentuan dalam Kitab Undang-Undang Hukum Pidana (KUHP) lama dan baru yang relevan dengan unsur penipuan. Penelitian ini juga menggunakan studi pustaka dan analisis terhadap putusan pengadilan untuk memperkuat landasan teoritik dan praktis. Kebaruan dari penelitian ini terletak pada fokusnya terhadap aspek penalaran yuridis hakim dalam menafsirkan unsur tipu muslihat, tidak sekadar pada aspek prosedural atau fenomena sosiologis, sehingga diharapkan dapat memberikan kontribusi terhadap penguatan kualitas pertimbangan hukum dalam praktik peradilan pidana. Penelitian ini merekomendasikan agar aparat penegak hukum agar lebih mengedepankan penalaran yuridis yang mendalam dalam membedakan antara wanprestasi dan tindak pidana penipuan, guna mencegah terjadinya kriminalisasi terhadap perkara perdata.

Penelitian ini bertujuan untuk mengetahui bagaimana penggunaan media video animasi dalam pembelajaran Sejarah Kebudayaan Islam (SKI) dapat meningkatkan minat belajar dan memperkuat karakter religius siswa kelas VII MTs Nurul Islam Slatri, serta faktor-faktor penentu minat dan implikasi terhadap karakter religius dalam pendidikan agama islam (PAI) diluar sekolah dan pembelajaran sepanjang hayat. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Teknik alanisis data yang digunakan model interaktif Miles dan Huberman yang terdiri atas pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa media video animasi mampu menyajikan materi SKI secara lebih menarik, visual, dan kontekstual sehingga mempermudah siswa memahami sejarah dan keteladanan tokoh Islam. Video animasi yang mengandung pesan moral dan religius secara tidak langsung mendorong siswa untuk meneladani nilai-nilai islami dalam kehidupan sehari-hari, seperti disiplin, tanggung jawab, dan kejujuran. Penggunaan media ini juga menumbuhkan antusiasme dan keterlibatan aktif siswa dalam pembelajaran, yang merupakan indikator meningkatnya minat belajar. Hal ini menguatkan pentingnya inovasi media dalam pembelajaran PAI yang tidak hanya fokus pada pengetahuan, tetapi juga pembentukan karakter.

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam pembangunan ekonomi Indonesia melalui penciptaan lapangan kerja, pemerataan ekonomi, dan kontribusi terhadap PDB nasional. Namun, dalam industri perawatan kulit lokal yang sangat kompetitif, UMKM menghadapi tantangan yang signifikan, khususnya dalam pemasaran digital dan adaptasi teknologi. Studi ini mengkaji pengaruh pemasaran digital terhadap keunggulan kompetitif UMKM perawatan kulit lokal, dengan menggunakan merek Scarlett sebagai studi kasus. Melalui pendekatan kualitatif deskriptif yang melibatkan observasi non-partisipatif dan studi dokumentasi, penelitian ini mengeksplorasi bagaimana Scarlett berhasil memanfaatkan platform digital, pemasaran influencer, pembuatan konten, dan keterlibatan media sosial untuk memperkuat posisi pasarnya. Temuan penelitian mengungkapkan bahwa integrasi strategi pemasaran digital Scarlett, seperti kolaborasi dengan influencer lokal dan internasional, pemasaran konten yang menarik dan informatif, dan interaksi media sosial yang aktif, secara signifikan meningkatkan visibilitas merek, kepercayaan konsumen, dan loyalitas pelanggan. Strategi-strategi ini telah memungkinkan Scarlett untuk tidak hanya bertahan tetapi juga berkembang di pasar yang jenuh, membuktikan bahwa pemasaran digital merupakan pendorong penting bagi UMKM yang ingin mencapai keunggulan kompetitif yang berkelanjutan. Penelitian ini memberikan wawasan praktis dan teoritis tentang bagaimana UMKM dapat memanfaatkan alat digital untuk meningkatkan merek dan jangkauan pasar mereka di era digital.

Penelitian ini bertujuan untuk mengkaji pengaruh literasi keuangan dan perencanaan keuangan terhadap kebiasaan menabung mahasiswa Akuntansi semester II dan IV di Universitas Bina Sarana Informatika Kampus Kramat, baik secara parsial maupun simultan. Dengan menggunakan pendekatan kuantitatif dan metode survei terhadap 150 responden yang dipilih melalui teknik purposive sampling, data dikumpulkan melalui kuesioner dan dianalisis menggunakan uji validitas, reliabilitas, asumsi klasik, regresi linear, dan uji hipotesis. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap tabungan mahasiswa dengan t-hitung 6,640 > t-tabel 1,976 dan kontribusi 57%, sedangkan perencanaan keuangan juga menunjukkan pengaruh positif dan signifikan dengan t-hitung 4,957 > t-tabel 1,976 dan kontribusi 53%. Secara simultan, kedua variabel tersebut berpengaruh secara positif dan signifikan terhadap tabungan mahasiswa dengan nilai F-hitung 130,357 > F-tabel 3,060 dan nilai determinasi sebesar 63%, serta diperoleh persamaan regresi Y = 3,330 + 0,435X? + 0,251X?. Temuan ini menunjukkan bahwa semakin baik literasi dan perencanaan keuangan yang dimiliki mahasiswa, semakin besar pula kecenderungan mereka dalam membentuk perilaku menabung yang sehat dan terarah.

Perkembangan zaman dan modernisasi menuntut Hukum Waris Adat masyarakat Batak Karo untuk beradaptasi dengan tuntutan dunia modern. Dalam masyarakat Suku Karo, hanya anak laki-laki yang berhak menerima warisan, sementara anak perempuan tidak memiliki hak waris. Namun, anak perempuan dapat menerima "pemere" atau hadiah kasih sayang dari pewaris, yang dapat berupa emas, ladang, atau sawah yang dapat dikelolanya selama hidup. Pemberian "pemere" ini terkait erat dengan hukum adat dan telah menjadi tradisi turun-temurun dalam masyarakat Suku Karo. Perbedaan perlakuan antara anak laki-laki dan perempuan dalam hal warisan sangat mencolok, dengan anak laki-laki memiliki kekuasaan penuh atas harta warisan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data primer untuk memahami perkembangan dan perubahan dalam penerapan hukum waris adat Batak Karo. Selain itu, penelitian ini juga mengkaji data sekunder dari berbagai sumber, termasuk literatur, dokumen adat, peraturan perundang-undangan, dan hasil penelitian terdahulu tentang hukum adat dan modernisasi, untuk memberikan gambaran yang komprehensif tentang topik ini.

In the current era of globalization, human resources in a company play a very important role. The concentration of human resources is centered on people who have work ties in the company so that they can improve employee performance in it. One of the things that most affects employee performance is job dissatisfaction. Researchers added counterproduction work behavior as a mediating variable to consider employee reasons, why employees feel work stress towards job dissatisfaction. This study aims to determine the effect of work stress on job dissatisfaction with counterproduction work behavior as a mediating variable. This type of research is quantitative with an associative nature. The population in this study were employees of the Wayhalim branch of Mie Gacoan with a sample of 53 respondents, because this study used a non-probability sampling technique which was a saturated sampling type. Data processing with SmartPLS. Based on the research that has been done, the results are in accordance with the research hypothesis, namely that there is a positive and significant influence between work stress and job dissatisfaction. Work Stress has a positive and insignificant effect on counterproduction work behavior. Counterproduction work behavior has a positive and insignificant effect on job dissatisfaction. Counterproduction work behavior has a positive and insignificant effect on Job Stress and job dissatisfaction.
 

Objectives - Intellectual curiosity about Islamic entrepreneurship, Islamic finance and Sustainable Development Goals (SDGs) whose issues have increased recently in various sharia sectors. Design/Methodology/approach - Based on the scopus database, descriptive bibliometric analysis with the visualization tool VosViewer was used to assess 385 documents on Islamic entrepreneurship, Islamic Finance and SDGs, which peaked in 2024 based on the period of 2010-2024. Findings- This study found many articles on Islamic entrepreneurship, Islamic finance and the SDGs. According to this study, Malaysia is the country that publishes the most publications of this research compared to other countries. Then the University of Brunei Darussalam was the most prolific affiliate to publish articles on this. The history of article production growth that started from 2010-2024, continues to increase and peaks in 2024, with 55 documents and the lowest number of documents in 2010 with 10 published documents. This is increasing because there may be a need for sharia synergy to increase Islamic entrepreneurship in Islamic finance and sustainable development (SDGs). Romadoni, V as the most prolific writer about this research. Islamic entrepreneurship, Islamic finance and SDGs provide the potential for sustainable development and is in line with the goals of sharia, namely maqashid sharia for the benefit of the ummah, this encourages sustainable development (SDGs) through Islamic entrepreneurship and Islamic finance. Practical Implications - Research can be used as a useful research proposal for future researchers who use bibliometric methods in systematic literature review by introducing the network of various variables related to this research, then by getting to know famous authors in the field can provide opportunities to collaborate for further research. In addition, this study makes it easier for future researchers to be able to expand even more by looking at the variables obtained in this study as gaps to be researched further.

This classroom action research aimed to increase students' interest in learning history by implementing the TPACK approach in Grade XI IBB at MAN 1 Kota Semarang. The study's objectives were to describe the process of applying the TPACK approach and to assess its effectiveness in enhancing students' interest in history during the 2022/2023 academic year. The research design was a collaborative Classroom Action Research (CAR), involving Grade XI IBB students. Data collection techniques included questionnaires, tests, documentation, and observations, conducted over two cycles, each consisting of planning, implementation, observation, and reflection stages. The study's findings indicated that applying the TPACK approach significantly improved students' engagement and learning outcomes in history. In the first cycle, student participation was limited, and not all students achieved the learning completeness standard. However, in the second cycle, there was a notable improvement in both student engagement and learning outcomes, with all students meeting the learning completeness criteria. The success of the TPACK approach was evidenced by a 74% increase in student interest and an average class score of 88. Despite the improvement, active student involvement during the learning process remained an area for further enhancement.

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.