Bankruptcy is one of the main threats to business sustainability, especially for micro, small, and medium enterprises (MSMEs). This article explores the importance of financial planning, accurate record-keeping, and cash flow management strategies to mitigate bankruptcy risks, focusing on a case study of Rumah Makan Fajar Jeumpa. The findings reveal that irregular transaction recording, ineffective cash flow management, and the absence of structured financial strategies are key factors contributing to financial vulnerability. By implementing simple financial record-keeping systems, creating budget projections, and diversifying income sources, MSMEs can enhance operational stability and reduce financial risks. These findings emphasize that comprehensive financial planning, supported by adequate financial literacy, is crucial in ensuring business sustainability and fostering MSME growth.

This study aims to analyze the quality of public services at the Marusu Sub-district Office in Maros Regency. The research uses a qualitative method with data collection through interviews and observations. The informants consisted of the Sub-district Head and staff members at the sub-district office. The results show that, overall, the quality of service at the Marusu Sub-district Office demonstrates a strong commitment to meeting community needs. The services provided are perceived as good, particularly in terms of responsiveness and professionalism of the officers. However, there are several areas that need improvement, such as inadequate facilities, suboptimal infrastructure, and the need to strengthen human resources to deliver more efficient and effective services. Overall, despite some shortcomings, the quality of service at the Marusu Sub-district Office meets the service standards expected by the public, with potential for further improvement.

This study aims to analyze the quality of public services at the Marusu Sub-district Office in Maros Regency. The research uses a qualitative method with data collection through interviews and observations. The informants consisted of the Sub-district Head and staff members at the sub-district office. The results show that, overall, the quality of service at the Marusu Sub-district Office demonstrates a strong commitment to meeting community needs. The services provided are perceived as good, particularly in terms of responsiveness and professionalism of the officers. However, there are several areas that need improvement, such as inadequate facilities, suboptimal infrastructure, and the need to strengthen human resources to deliver more efficient and effective services. Overall, despite some shortcomings, the quality of service at the Marusu Sub-district Office meets the service standards expected by the public, with potential for further improvement.

Professional legal ethics plays a crucial role in carrying out the legal profession with integrity and fairness. For Civil Servants (ASN), especially those working at the Higher Education Service Institution (LLDIKTI), the implementation of professional legal ethics becomes even more critical, considering their role as bureaucrats who must uphold legal and ethical values in every decision they make. LLDIKTI is tasked with managing, supervising, and facilitating the organization of higher education in Indonesia, requiring its ASN to always adhere to principles of transparency, justice, and accountability in performing their duties. However, the implementation of professional legal ethics in LLDIKTI faces various challenges, including potential conflicts of interest, political pressure, complex bureaucracy, and limited human resources. This study aims to analyze the implementation of professional legal ethics in LLDIKTI and identify the challenges ASN face in applying these ethics. Additionally, the study seeks to provide recommendations on the steps that should be taken to optimize the implementation of professional legal ethics within the ASN environment in LLDIKTI. This research uses a qualitative approach, referring to legal ethics theories developed by Algra (2013) and Winarta (2007), as well as regulations governing ASN, such as Law No. 5 of 2014. The findings of this study are expected to contribute to the formulation of policies and training that enhance the professionalism and integrity of ASN in LLDIKTI.

Project management is changing drastically due to the integration of artificial intelligence (AI) and quantum computing (QC), redefining traditional methods. This study explores Quantum AI (QAI) and AI-driven solutions to tackle enduring issues, including resource inefficiencies, schedule delays, and budget overruns. These technologies significantly enhance project outcomes by leveraging predictive analytics, dynamic scheduling, and high-dimensional optimization. A comparative analysis of prominent case studies, including the Crossrail Project, East Side Access, and the Montreal Olympics, highlights the superior performance of AI and QAI techniques compared to conventional methods. The study shows that QAI can cut delays by 60%, optimize resource allocation with 83% efficiency, and eliminate cost overruns by up to 40% using Monte Carlo simulations and Failure Mode Effects Analysis. These results demonstrate that quantum artificial intelligence is a ground-breaking tool for handling intricate, interconnected project settings. Additionally, this study emphasizes how QAI is scalable and applicable across industries, especially in fields that need real-time optimization and high-dimensional data processing. The proposed hybrid quantum-classical paradigm provides practical solutions and sets a benchmark for efficiency, scalability, and risk mitigation in project management.

This research aims to analyze modern business practices within Islamic business ethics and the challenges and opportunities in implementing modern business practices from the perspective of business ethics in Islamic law. The implications of the application of Islamic business ethics in modern business practices can be seen in efforts to create a balance between profit and morality, as well as addressing socio-economic problems that often arise in today's business world, such as unfair distribution of wealth, exploitation of labor, and environmental damage. The urgency of this problem is increasingly relevant when today's business world prioritizes the principle of profitability which sometimes conflicts with ethical values. Phenomena such as market manipulation, monopolistic practices, and exploitation carried out by large companies show the importance of implementing business ethics in Islam that emphasizes balance and sustainability. Therefore, it is important to conduct a more in-depth study of how the principles of Islamic business ethics can be adapted and integrated into modern business practices so that they not only provide economic benefits but also provide broad social benefits to society. The implementation of these ethics can also help increase public trust in the business world and create a more equitable and sustainable business environment. This type of research will use a qualitative approach and literature analysis to analyze Islamic economic values and business ethics. The qualitative approach involves a thorough examination of primary and secondary sources related to Islamic economic principles and ethics. This process will include an analysis of texts related to the topic.

Penelitian ini bertujuan untuk analisis terhadap praktik bisnis modern dalam etika bisnis Islam dan tantangan dan peluang dalam menerapkan praktik bisnis modern dalam perspektif etika bisnis dalam hukum Islam. Implikasi dari penerapan etika bisnis Islam dalam praktik bisnis modern dapat dilihat dalam upaya menciptakan keseimbangan antara profit dan moralitas, serta menanggulangi masalah sosial-ekonomi yang sering muncul dalam dunia bisnis saat ini, seperti ketidakadilan distribusi kekayaan, eksploitasi tenaga kerja, dan kerusakan lingkungan. Urgensi permasalahan ini semakin relevan ketika dunia bisnis masa kini mengedepankan prinsip profitabilitas yang kadang bertentangan dengan nilai-nilai etika. Fenomena seperti manipulasi pasar, praktik monopoli, serta eksploitasi yang dilakukan oleh perusahaan besar menunjukkan pentingnya penerapan etika bisnis dalam Islam yang menekankan pada keseimbangan dan keberlanjutan. Penting untuk melakukan kajian lebih mendalam tentang bagaimana prinsip-prinsip etika bisnis Islam dapat diadaptasi dan diintegrasikan dalam praktik bisnis modern, agar tidak hanya memberikan keuntungan ekonomi, tetapi juga memberikan manfaat sosial yang luas bagi masyarakat. Implementasi etika ini juga dapat membantu meningkatkan kepercayaan publik terhadap dunia bisnis dan menciptakan lingkungan usaha yang lebih adil dan berkelanjutan. Jenis penelitian ini akan menggunakan pendekatan kualitatif dan analisis pustaka untuk menganalisis nilai-nilai ekonomi dan etika bisnis Islam. Pendekatan kualitatif melibatkan pemeriksaan menyeluruh terhadap sumber-sumber primer dan sekunder yang terkait dengan prinsip-prinsip ekonomi dan etika Islam. Proses ini akan mencakup analisis teks-teks yang terkait dengan topik tersebut.

The purpose of this research is to compare judges' decisions that give different sentences for the same criminal offense. Judges' decisions often provide different sentences for the same criminal offense because the positive criminal system in Indonesia uses an alternative system. This research raises the issue of why there is criminal disparity in the Supreme Court's decision related to the crime of sexual intercourse with a minor and how to reduce criminal disparity related to this crime. The urgency of this research is to find out and explain the imposition of criminal law, compare judges' decisions on the imposition of criminal law, and the impact of criminal disparity in cases of child sexual intercourse which has a serious impact on public confidence in the criminal justice system and the protection of children as a vulnerable group. This research is a normative juridical research using primary and secondary materials. The result of the research shows that: 1) There is a criminal disparity between Supreme Court Decision No. 2184K/Pid.Sus/2022 where the defendant was sentenced to 5 years imprisonment and a fine of Rp. 30,000,000.00 with Supreme Court Decision No. 2199K/Pid.Sus/2022 where the defendant was sentenced to 2 years imprisonment and a fine of Rp. 20,000,000.00. 2) The cause of criminal disparity is a legal factor that does not contain guidelines for the imposition of punishment for the defendant.

This research aims to analyze the judge's considerations and the protection of buyers of disputed land in case Number 75/Pdt.G/2017/PN Blg jo Case Number 1815K/Pdt/2020. Legal protection for buyers of land rights in inheritance disputes is very important in Indonesia, especially in North Sumatra. Inheritance disputes, such as the Siraso-Raso case, involve conflicts between heirs over the division of inherited land. The high number of land disputes in Indonesia indicates a land management problem that can threaten state security. This research method is juridical-normative. In this process, legal principles, rules, and theories are used to find solutions to specific problems. This research can offer a new way to interpret moral ethics by looking at the broader social, cultural, and economic context. In addition, it can provide practical recommendations that have not been made before. The Siraso-Raso case research can help the development of legal theory and practice in Indonesia, as well as discover the source of land dispute problems and create innovative and efficient solutions through in-depth and systematic analysis. This inheritance dispute involves a conflict between customary law and positive law regarding land ownership, which is an important issue in Indonesian agrarian law. Legal protection for disadvantaged parties, especially women, in inheritance disputes is still weak. The research is expected to help build a more equitable and inclusive legal system to resolve inheritance disputes and recommend legal education for the public regarding land sale and purchase transactions involving inheritance disputes.

Penelitian ini bertujuan untuk menganalisis pertimbangan hakim dan perlindungan terhadap pembeli tanah sengketa dalam perkara Nomor 75/Pdt.G/2017/PN Blg jo Perkara Nomor 1815K/Pdt/2020. Perlindungan hukum bagi pembeli hak atas tanah dalam sengketa waris sangat penting di Indonesia, khususnya di Sumatera Utara. Sengketa waris, seperti kasus Siraso-Raso, melibatkan konflik antara ahli waris atas pembagian tanah warisan. Tingginya angka sengketa tanah di Indonesia mengindikasikan adanya masalah pengelolaan tanah yang dapat mengancam keamanan negara. Metode penelitian ini bersifat yuridis-normatif. Dalam proses ini, asas-asas hukum, aturan-aturan, dan teori-teori hukum digunakan untuk menemukan solusi atas permasalahan tertentu. Penelitian ini dapat menawarkan cara baru untuk menginterpretasikan etika moral dengan melihat konteks sosial, budaya, dan ekonomi yang lebih luas. Selain itu, penelitian ini juga dapat memberikan rekomendasi praktis yang belum pernah dilakukan sebelumnya. Penelitian kasus Siraso-Raso dapat membantu pengembangan teori dan praktik hukum di Indonesia, serta menemukan sumber masalah sengketa tanah dan menciptakan solusi yang inovatif dan efisien melalui analisis yang mendalam dan sistematis. Sengketa warisan ini melibatkan konflik antara hukum adat dan hukum positif mengenai kepemilikan tanah, yang merupakan isu penting dalam hukum agraria di Indonesia. Perlindungan hukum bagi pihak yang dirugikan, terutama perempuan, dalam sengketa waris masih lemah. Penelitian ini diharapkan dapat membantu membangun sistem hukum yang lebih adil dan inklusif dalam menyelesaikan sengketa waris dan merekomendasikan pendidikan hukum bagi masyarakat terkait transaksi jual beli tanah yang melibatkan sengketa waris.

This study aims to analyze the legal consequences of minors' land certificates used as debt collateral by their biological mothers and legal protection for minors whose land rights are used as debt collateral by their biological mothers. The research method used is normative juridical using statutory, conceptual, and case approaches. Minors (minderjarig) according to the law are not capable of performing legal acts independently, including in terms of making their land rights as forest collateral. Legal actions of minors whose fathers die can be represented by their biological mothers who act as guardians based on court decisions. The urgency of this research is to provide a description and analysis of guardians who replace their parents to replace minors to carry out legal processes by analyzing the cases raised. The case raised is the novelty of the results of this research analysis. The results of this study indicate that the legal consequences of a minor's land certificate used as debt collateral by his biological mother without going through the determination of the guardian and the power of attorney to make the minor's land rights from the court are null and void (nietig van rechtswege). The law (Article 393 of the Civil Code) has provided preventive legal protection against minors whose land titles are used as debt collateral by their biological mothers if this is done without the appointment of a guardian and power of attorney from the court. The minor's biological mother in her position as guardian is only authorized to make the certificate of land title on the basis of absolute necessity or clearly beneficial to the minor after hearing or legally summoning the child's immediate family or blood relatives and the supervisory guardian.

This research aims to find out and see the connection between operational patterns in mineral and coal mining activities in Indonesia, downstream policies, as well as reclamation and post-mining implementation. Mining activities cause negative impacts in the form of serious environmental damage which occurs in almost all mining areas in Indonesia. From a regulatory perspective, mining companies and mining service companies are obliged to implement good mining principles with administrative sanctions for those who violate them, mining companies are obliged to carry out downstream within the country so as to provide added value and expand employment opportunities, mining companies are also obliged to carry out reclamation and post-mining at a high level. higher. 100% success. Using normative juridical research methods and qualitative juridical analysis, it is known that the operational cooperation pattern is not appropriate to apply because, in the operational cooperation agreement, the position of the mining company and the mining service company is equal so that the mining service company does not carry out good mining activities, the mining company does not have control over this and In fact, 70% of environmental damage in Indonesia is due to mining operations, mineral, and coal downstream policies are carried out inconsistently so that it is less than optimal in increasing the added value of minerals and coal and there are legal loopholes in opening up reclamation in other forms, making the success rate of reclamation and post-mining of ex-mining excavated flat. the average is less than achieved 100% success.