bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of Islamic Family Law Aspects in the Manuscript of the Kanun Negeri Lingga
Authors:   Universiti of Technology Mara (UiTM), Hamrie Fatimah , Bujang Saimi ,   Universiti of Technology Mara (UiTM), Yusuf Noranizah ,   Universiti of Technology Mara (UiTM), Wan Yon Wan Ariffin ,   Universiti of Technology Mara (UiTM)
Published: December 2024

The Kanun Negeri Lingga (KNL) manuscript is an Old Malay Law (UML) text that proves the existence of Islamic legislation in Sarawak. This text represents Malay customary law that aligns with Islamic law. KNL consists of 88 pages detailing Islamic Law (Sharia); Laws of Royal Governance (Hukum Kanun Datu); Lingga Malay Customary Law; Criminal Law; Maritime Law (Ports, ships, navigation, merchant boats); and Commercial Law (trading, business, pawning, buying and selling, and lending). This study aims to prove the existence of Islamic family law practices in Sarawak before James Brooke’s arrival in the state. The specific objectives of this study are to elaborate on the information and content related to the Kanun Negeri Lingga manuscript; and to examine the Islamic family laws contained within the Kanun Negeri Lingga manuscript. This research employs a qualitative descriptive research approach, utilizing library research methods and document analysis. The data analysis method used to examine and explain the interpretations found in KNL is micro in nature and involves five main stages: text preparation and understanding research problems; reading the entire KNL; data coding; data classification based on themes; and data interpretation or explaining the meaning of the obtained data. The study successfully elaborates on the information and content of the KNL manuscript, with a particular focus on aspects of Islamic family law. Detailed analysis has been conducted on various aspects of Islamic family law in KNL, covering marriage, engagement, guardianship, offer and acceptance (ijab and kabul), witnesses, the concept of khiyar, as well as specific provisions related to marriage laws between Muslims and non-Muslims, and between free individuals and slaves. This study concludes that the existence of KNL serves as evidence contributing significantly to the formation of Sarawak’s constitutional framework in general and Islamic legislation in Sarawak in particular.
PROCESAMIENTO DIGITAL DE IMÁGENES PARA LA PREDICCIÓN TEMPRANA DEL CÁNCER DE PULMÓN
Authors: REYES DELGADO AUREA TERESA , Cortes Hernández Miguel Ángel , Nava López Raúl
Published: December 2024

El artículo permite abordar la importancia del procesamiento digital de imágenes en la detección temprana del cáncer de pulmón, una de las principales causas de mortalidad a nivel mundial, donde técnicas de minería de datos y análisis de imágenes pueden mejorar la identificación de anomalías en radiografías de tórax, facilitando un diagnóstico más preciso y oportuno. Mediante herramientas como GIMP y Python, se realizó un análisis de las imágenes médicas, mismas que permitieron mejorar la calidad de las imágenes aunado a la generación de datos importantes que pueden ser utilizados para entrenar modelos de aprendizaje automático, la información brindada por las radiografías de tórax contribuirán en un futuro en el desarrollo de una red neuronal capaz de predecir la presencia de cáncer de pulmón en etapas tempranas, lo que podría reducir significativamente los costos de pruebas diagnósticas invasivas y permitir que los pacientes reciban tratamientos más oportunos. Los resultados mostraron diferencias significativas en las densidades de masa de las radiografías, lo que sugiere su potencial para identificar signos tempranos de cáncer, lo anterior sienta las bases para el desarrollo futuro de una red neuronal capaz de predecir la presencia de cáncer de pulmón en sus etapas iniciales, lo que podría reducir los costos de pruebas invasivas y permitir tratamientos más rápidos. La combinación de avances en procesamiento de imágenes y minería de datos es esencial para establecer estándares en la detección temprana del cáncer de pulmón, mejorando así los pronósticos y la calidad de vida de los pacientes.
ANÁLISIS COMPARATIVO DE BLENDER Y AUTODESK MAYA EN EL DESARROLLO DE ENTORNOS PARA EL METAVERSO
Authors: Olivarría González Mónica del Carmen , Peraza Garzón Juan Francisco , Rodríguez Alfaro Ana Paulina , Quiñonez Carrillo Alma Yadira
Published: December 2024

Este artículo presenta el análisis comparativo entre Blender y Autodesk Maya en el desarrollo de entornos para el metaverso, particularmente para OpenSimulator mediante el visor Firestorm. La investigación resalta las fortalezas y debilidades de ambos programas, principalmente en términos de funcionalidad, accesibilidad, rendimiento y compatibilidad con Firestorm para la creación de material 3D. Blender, como software de código abierto, es accesible para una amplia comunidad de usuarios, especialmente para aquellos con presupuesto limitado. Su flexibilidad y rápida evolución lo han convertido en una herramienta poderosa para la creación de gráficos 3D. Por otro lado, Autodesk Maya es una herramienta de nivel industrial que ha sido un estándar en estudios de animación y efectos visuales. Su interfaz profesional, junto con una integración robusta con otros productos de Autodesk, lo convierte en una opción sólida para grandes proyectos. Sus capacidades avanzadas de simulación, animación y renderizado en tiempo real son de gran valor para la creación de entornos interactivos y detallados para el metaverso. Sin embargo, el costo de licencias y la curva de aprendizaje inclinada pueden ser desventajas para los desarrolladores independientes o pequeños estudios. Con base en el análisis, se selecciona Blender como software para la realización del modelado 3D, se realizan las exportaciones a formato Collada para posteriormente ser importadas y personalizadas en el metaverso UAS World desde el visor Firestorm, en donde se crea un salón de clases con escritorios, sillas y pantalla para proyección de material didáctico.
TECNOLOGÍAS DE LA INFORMACION Y COMUNICACIÓN, CAPITAL HUMANO Y SU RELACIÓN CON LA EDUCACIÓN SUSTENTABLE.
Authors: Martínez García Victor Manuel , Díaz Romero Yennifer , Tostado Ramírez Manuel Iván , Huerta Mora Eduardo Alfonso
Published: December 2024

La educación de calidad y la sustentabilidad son dos temas fundamentales para el desarrollo de Sinaloa. La primera permite a las personas desarrollar su potencial al máximo, mientras que la sustentabilidad garantiza un futuro sostenible para todos. En Sinaloa, la educación es un derecho fundamental garantizado por la Constitución. Sin embargo, existen desafíos que impiden que todos los niños y niñas tengan acceso a una educación de calidad. Algunos de estos desafíos incluyen la pobreza, la desigualdad y la falta de infraestructura.
Using AI for Qualitative Research
Authors: Seals Corinne
Published: December 2024

This two-day seminar delves into the integration of artificial intelligence tools like NVivo, ChatGPT, Perplexity, and HeyGen to transform qualitative research methodologies across various academic disciplines. Participants will learn to enhance their research capabilities by utilizing AI to generate innovative insights, create dynamic visual content, and critically evaluate AI-assisted data collection while considering ethical implications.
Longitudinal Social Network Analysis
Authors: Snijders Tom
Published: December 2024

This three-day workshop provides an introductory overview of longitudinal social network analysis using the RSiena package, focusing on the application of Stochastic Actor-oriented Models to study network dynamics and the co-evolution of networks and behavior. Participants will gain practical skills in modeling network panel data, as well as modeling co-evolution of networks and behavior, for application of these techniques across various academic disciplines.
DESIGN OF STORAGE LAYOUT FOR PROTECTOR MATERIAL (FAST MOVING) WITH CLASS BASED STORAGE METHOD AT RAW MATERIAL WAREHOUSE JEPARA PT DSV SOLUTIONS INDONESIA (SEMARANG BRANCH)
Authors: Rahmawaty Cindy , Mashudi Mashudi
Published: December 2024

PT DSV Solutions Indonesia Semarang Branch is a 3PL company engaged in warehousing logistics. The current condition is that the protector material storage still uses a randomized storage method and the GR (Good Receiving) method which rearranges the boxes into pallets. The current layout causes a fairly high displacement distance and has an impact on high material handling costs and the size of the blocks on the shelves that make the GR method long. The purpose of this study is to design a storage layout for protector (fast moving) materials using the class-based storage method to determine changes in displacement distance, material handling costs, and work efficiency and performing the GR (Good Receiving) process. Researchers used descriptive qualitative research methods with observation, interviews, and documentation. The results showed the total distance of the initial displacement of the protector material was 16,172,250 m and the Material Handling Cost was Rp 109,971,300 and the GR process did not require rearrangement into pallets. The output of this research is that it can reduce the total distance of moving the protector material and streamline the distance of movement by 56% and streamline the Material Handling Cost by 56%. In the changed GR (Good receiving) method, it can raise the beam on the level 3 shelf, by 1.5m. The material protector storage layout can be said to be efficient using the class-based storage method when compared to the initial storage layout.
EXPERIENCE OF FOREIGN COUNTRIES IN SUICIDE PREVENTION
Authors: Saparovna Niyozova Salomat
Published: December 2024

General Background: Suicide remains a pressing global health issue, prompting extensive research into effective prevention strategies across diverse cultural contexts. Specific Background: This article delves into international practices in suicide prevention, highlighting the complexities of victimization in different countries. It emphasizes the need to understand the interplay between societal factors and individual behaviors in mitigating suicide risks. Knowledge Gap: Despite the wealth of studies on suicide prevention, there is a paucity of research specifically addressing the concept of victimology as it pertains to suicide, particularly regarding the behavioral modifications that can shield individuals from becoming victims of suicidal ideation and actions. Aims: This study aims to fill this gap by exploring how victimology principles can inform suicide prevention strategies, thereby enhancing awareness of criminal dangers associated with suicide and promoting behavior changes that lower victimization risks.
Results: The analysis reveals that effective suicide prevention interventions often incorporate victimology concepts, suggesting that educating individuals about potential risks and adaptive behaviors can significantly reduce suicide rates. Novelty: This article introduces a novel perspective by integrating victimology into the discourse on suicide prevention, advocating for a paradigm shift in how we understand and address this critical issue. Implications: The findings underscore the importance of interdisciplinary approaches in suicide prevention, recommending that policymakers and practitioners incorporate victimology insights into their strategies to enhance overall efficacy and reduce the incidence of suicide globally.
THE MAIN PROBLEMS OF THE DEVELOPMENT OF SERVICE ACTIVITIES IN THE HOTELIER AND WAYS TO ELIMINATE THEM
Authors: Khabibzhonovich Khamitov Mubin
Published: December 2024

General Background: The rapid advancement of digital technology has reshaped the global hotel industry, enhancing service quality and operational efficiency to meet evolving customer expectations. Specific Background: In Uzbekistan, efforts to align the hotel sector with global standards have intensified under the "Digital Uzbekistan – 2030" strategy and the "Travel Through New Uzbekistan" initiative, aiming to attract both local and international tourists. Knowledge Gap: However, Uzbekistan’s hotel industry faces significant barriers, such as inadequate service quality, lack of skilled personnel, outdated regulatory standards, and limited integration of digital infrastructure. Aims: This study investigates the current challenges and prospects for sustainable development and digital transformation in Uzbekistan’s hotel sector, focusing on innovative approaches to improve service quality and operational effectiveness. Results: Findings indicate that although Uzbekistan's hotel industry lags in digital adoption compared to sectors like finance and manufacturing, there is a high demand for digital transformation to enhance customer service, particularly through digitized booking, integrated management systems, and expanded digital communication channels. Novelty: This study provides a comprehensive analysis of Uzbekistan’s unique barriers and opportunities, identifying specific digital strategies that can enhance competitiveness and align with global tourism standards. Implications: Integrating digital systems in the hospitality sector can increase customer satisfaction, attract international visitors, and support the broader tourism objectives of New Uzbekistan. By adopting best practices from international benchmarks, Uzbekistan’s hotel industry could strengthen its market position and contribute to sustainable economic development in the tourism sector.
GENERAL CHARACTERISTICS OF IMPOSING PUNISHMENT ON MINORS
Authors: Shavkatovich Israilov Dilshod
Published: December 2024

General Background: This article examines the complexities of sentencing juvenile offenders, emphasizing the need for a nuanced approach to punishment that reflects their developmental characteristics. Specific Background: Juveniles exhibit unique socio-psychological traits that necessitate distinct legal considerations, leading to ongoing debates about fair punishment in the context of their age and circumstances. Knowledge Gap: Despite existing regulations, there is a lack of comprehensive analysis on how current laws effectively address the principles of fairness and proportionality in juvenile sentencing. Aims: The research aims to evaluate the legal framework surrounding juvenile punishment in Uzbekistan, identifying potential enhancements to better protect minors while ensuring accountability. Results: The study reveals that the prevailing legal framework prioritizes both accountability and rehabilitation, advocating for age-appropriate punishments that consider the individual context of juvenile offenders. It aligns with Voltaire’s philosophy of crime prevention and Uzbekistan’s legislative intent to balance responsibility with moral correction. Novelty: This research contributes to the discourse on juvenile justice by critically assessing the intersection of legal norms and socio-psychological factors influencing sentencing. Implications: By adopting a preventative approach to juvenile delinquency, the judicial system can effectively reduce recidivism and promote social reintegration, thereby fostering a more stable environment and mitigating long-term criminal behavior among minors. Limitations: The study's reliance on legislative documents and court procedures limits its ability to longitudinally assess the impact of penalties on behavior change. Further Research: Future investigations should explore the effectiveness of rehabilitative measures and alternative restorative justice practices as more humane approaches to juvenile offending.
ENFORCEMENT OF STATE FEES IN ECONOMIC COURTS: A COMPARATIVE LEGAL ANALYSIS
Authors: Nuriddinov Rukhiddin O’g’li Jasur
Published: December 2024

Objective: Evaluate the state duty system in economic courts in Uzbekistan, with a focus on its impact on the affordability and accessibility of legal services. The study explores the financial barriers that individuals and businesses, particularly small and medium-sized enterprises (SMEs), face when navigating economic disputes in the judicial system. Method: The study employs a comparative-legal approach, utilizing logical, empirical, and specific scientific methods tailored to legal studies. It involves analyzing existing legal frameworks through comparison with practices in neighboring countries, such as Russia and Kazakhstan, using both qualitative and quantitative analysis to understand the differences in state duty structures and enforcement mechanisms. Results:  The current state duty system in Uzbekistan is significantly higher than in neighboring countries, creating financial burdens for SMEs and individuals. The research reveals that while economic courts are essential for ensuring justice, the high state fees, coupled with a lack of flexibility in fee structures, make access to justice more difficult, particularly for smaller businesses. The study suggests potential reforms, such as introducing caps on state fees and adopting more flexible fee structures similar to those in Russia and Kazakhstan, which could improve accessibility and fairness. Novelty: This research offers a unique contribution by comparing Uzbekistan’s economic court fee structure with those of neighboring countries, providing insights into the potential benefits of adopting foreign legal practices to enhance judicial accessibility. Additionally, it presents practical recommendations for reforming the state duty system, a topic that has been relatively underexplored in the context of post-Soviet legal systems.
TAX SOCIALIZATION, TAX INCENTIVES, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE AND TRUST IN TAX INSTITUTIONS AS MODERATING VARIABLES
Authors: Mufidah Durrotul , Syaiful Syaiful
Published: December 2024

The purpose of this research is to study the influence of tax socialization, tax incentives, tax sanctions and trust in taxation institutions on taxpayer compliance, as well as the moderating role of trust in taxation institutions in strengthening the influence of tax socialization, tax incentives, and tax sanctions on taxpayer compliance. Data were collected through a survey of one hundred people who are taxpayers in Gresik. The results of the analysis show that tax socialization and tax incentives do not have a significant influence on taxpayer compliance, while tax sanctions have a positive influence on taxpayer compliance. In addition, trust in taxation institutions is also unable to strengthen the influence of tax sanctions on taxpayer compliance. These findings indicate that although trust in tax institutions is an important factor, it is not strong enough to increase taxpayer compliance through socialization, incentives, or sanctions. Therefore, a more comprehensive approach is needed in designing effective tax policies. Recommendations to improve taxpayer compliance include improving the quality and relevance of tax socialization, simplifying the process and increasing the accessibility of tax incentives, and stricter and more consistent law enforcement. This research contributes to the tax literature by highlighting the role of trust in tax institutions and suggesting more effective policies to improve taxpayer compliance.
ETHICAL PRINCIPLES FOR ORGANIZING DIGITAL INVESTIGATION UZBEKISTAN AND FOREIGN EXPERIENCE
Authors: Khamidovich Khamidov Bakhtiyor
Published: December 2024

This article discusses the ethical (etiquette) issues of organizing a digital investigation in the process of digital transformation. In particular, the study put forward proposals for improving the methodological support of investigative practice in the conduct of digital investigation. The study analyzed the experience of Germany, England and the Republic of Uzbekistan in implementing the rules of digital ethics (etiquette). The researcher puts forward the idea that in the process of digital transformation, it is fundamentally important to introduce ethical (etiquette) rules for organizing digital investigation into investigative practice. The author believes that in order to protect personal data during investigative activities in the digital environment, first of all, it is necessary to establish ethical (etiquette) principles for working with electronic evidence, therefore, he gives recommendations on adapting investigative practice to advanced foreign practices. The article was prepared on the basis of scientific and practical research, the opinions of theorists and practitioners on ethical (etiquette) issues of digital investigation in the process of digital transformation.
THE METHOD OF COMMITTING CRIME AS NECESSARY ELEMENT OF CORPUS DELICTI
Authors: Khurramovich Khudaykulov Feruzbek
Published: December 2024

The article widely uses logical, inductive, deductive, systematic, logical-legal, comparative-legal research methods. In particular, among the signs of the objective side of the crime, the method of committing the crime has its own importance, and any crime is committed in a certain way. The method of committing a crime is a form of external expression of a socially dangerous act, and in most cases, the legislator considers the method as a necessary or aggravating sign of the crime in the criminal legislation. The analysis of the articles of the Special part Criminal Code shows that the method of committing a crime is expressed by the legislator in two forms in the criminal law. The first is as a form of a socially dangerous act, while the second is considered independently. As an example of the first, articles 110, 118, 119, 164 of the Criminal Code can be given. In the disposition of these articles, words such as "torture", "killing or threatening with the use of force", "use of force", "intimidation with the use of force" represent the method of committing the crime. As an example of the latter, articles 166, 168 and 169 can be cited. At the same time, the doctrine of criminal law and existing scientific research were analyzed, and reasonable theoretical recommendations were developed in this regard. At the same time, the theoretical and practical problems related to the method of committing crime and its types were highlighted, and the results of the survey on the introduction of the norm related to the structure of the crime into the criminal legislation were reflected, and in this regard, specific proposals and recommendations were developed for improving the criminal legislation of the Republic of Uzbekistan.
INSTAGRAM MEDIA CONTENT ANALYSIS @BICKLEYFLORIST FLOWER BOUQUET BUSINESS AS PROMOTIONAL MEDIA
Authors: Putri Amalia Nurdiana , Aesthetika Nur Maghfira
Published: December 2024

General Background: In the digital age, social media platforms, particularly Instagram, have become essential tools for businesses to enhance their marketing efforts and engage with consumers. Specific Background: This research focuses on the Instagram account @bickleiyflorist, aiming to analyze how its content aligns with the principles of Social Media Marketing (SMM) to promote its flower bouquet business. Knowledge Gap: While numerous studies address social media marketing strategies, there is a lack of detailed analyses regarding specific content dimensions and promotional tactics utilized by individual accounts within niche markets such as floristry. Aims: The primary aim of this study is to investigate the social media content of @bickleiyflorist and its effectiveness in engaging audiences and driving sales. Results: Through descriptive qualitative research, data was collected from Instagram posts between January and July 2024. The findings reveal that @bickleiyflorist's content reflects five key dimensions of SMM: Entertainment, Interaction, Trendness, Customization, and Word of Mouth communication. Additionally, the account employs various promotional strategies, including visually appealing photos and videos, informative captions, and relevant hashtags to enhance content discoverability. Novelty: This research provides a focused analysis of how a specific Instagram account in the floristry sector leverages social media marketing dimensions and promotional strategies, offering insights that can be applied to similar businesses. Implications: The findings demonstrate that @bickleiyflorist effectively uses Instagram as a promotional platform, highlighting the importance of engaging and informative content paired with strategic marketing tactics to capture audience attention and boost sales. This study contributes to the broader understanding of effective social media practices in niche markets.
THE INTEGRAL ROLE OF MOTIVATION, DISCIPLINE, AND WORK ENVIRONMENT IN IMPROVING EMPLOYEE PERFORMANCE IN SURABAYA PLANTATIONS
Authors: Hidayati Levina Zahirah , Firdaus Vera , Sumartik Sumartik
Published: December 2024

General Background: Human Resources (HR) significantly impact organizational performance, influencing overall productivity and success. Specific Background: This study investigates the effect of work motivation, work discipline, and work environment on employee performance at PT Kebun Sayur Surabaya. Existing literature suggests that while HR development is crucial, specific factors influencing employee performance remain underexplored. Knowledge Gap: Previous research has often overlooked the combined effects of these factors on performance, particularly in the context of Indonesian companies. Aims: This study aims to provide a comprehensive analysis of how work motivation, work discipline, and work environment impact employee performance at PT Kebun Sayur Surabaya. Results: Utilizing quantitative methods and SmartPLS 3.2.8, the study finds that work motivation, work discipline, and work environment each have a significant positive effect on employee performance. The study highlights that employees’ performance improves with enhanced motivation, strict discipline, and a supportive work environment. Novelty: The study’s novelty lies in its integrated approach, using total sampling of all employees to analyze these three variables collectively in a specific organizational context. Implications: The findings suggest that PT Kebun Sayur Surabaya should focus on strengthening work motivation, reinforcing discipline, and improving the work environment to boost employee performance. Implementing effective HR strategies based on these factors can drive organizational growth and success.
PROMOTING DECENT WORK IN THE LOGISTICS SECTOR: ADDRESSING SDG 8 IN UZBEKISTAN
Authors: Soliyev Abdumalik Erkinovich , Makhmudov Samariddin
Published: December 2024

This paper explores the challenges and opportunities associated with promoting decent work in Uzbekistan's logistics sector, aligning with Sustainable Development Goal (SDG) 8, which aims to promote sustained, inclusive, and sustainable economic growth, full and productive employment, and decent work for all. It examines the current state of the logistics labor market, highlighting issues such as working conditions, wages, and gender inequality. The paper also discusses strategies to improve labor standards, enhance worker rights, and foster a more inclusive workforce in the logistics sector. By implementing these strategies, Uzbekistan can ensure that the logistics sector contributes positively to economic growth and social well-being.
THE EFFECTIVENESS OF TIK-TOK BUZZ MARKETING IN INCREASING SALES OF BAKSO MASROY SURABAYA
Authors: Al Jihadi Asy’ad , Hariyanto Didik
Published: December 2024

General Background: The rise of social media has transformed marketing practices, with platforms like TikTok emerging as influential tools for businesses, particularly in the culinary sector. Specific Background: This research investigates the buzz marketing strategy employed by Masroy Surabaya to enhance sales of its meatballs through TikTok, targeting the platform’s extensive user base. Knowledge Gap: While existing literature acknowledges the potential of social media in marketing, there is limited empirical analysis on the specific impact of TikTok buzz marketing on sales in local food businesses. Aims: This study aims to evaluate the effectiveness of TikTok as a medium for buzz marketing and its influence on the sales performance of Masroy Surabaya meatballs. Results: Utilizing a qualitative descriptive approach with data gathered from in-depth interviews and content analysis involving ten TikTok users who are also consumers of Masroy meatballs, the findings indicate that engaging and creative content significantly enhances brand awareness and motivates consumer trials. The buzz marketing strategy has demonstrably contributed to increased sales. Novelty: This research offers novel insights into the effective utilization of TikTok for culinary marketing, illustrating how specific content strategies can drive consumer engagement and sales in local markets. Implications: The results underscore TikTok's potential as a powerful promotional tool, suggesting that local businesses can leverage innovative social media strategies to enhance their marketing mix, particularly in product quality, pricing, placement, and promotional efforts. This study not only fills a critical gap in the literature but also provides practical recommendations for culinary marketers.
CHARACTERISTICS OF INDICATORS IN PRIVATE CAPITAL VALUATION OF JOINT STOCK COMPANIES IN UZBEKISTAN
Authors: Kgudoykulov Khurshid
Published: December 2024

in the article, the indicators that affect the assessment of the capital value of the joint-stock company are analyzed based on the value of the calculated assets, private capital values from 2015 to 2019. In particular, the main attention is paid to the factors affecting the capital value of joint-stock companies in our country "Kizilkumtsement", "Uzmetkombinat", "Kokon Mechanical Plant" and "Kvarts". Also, the analysis of operating profit after tax NOPLAT and margin NOPLAT indicators of these joint stock companies and return on invested capital (ROIC) coefficients is presented. In turn, existing problems in the evaluation of the capital value of the joint-stock company were identified and scientific proposals and practical recommendations aimed at their elimination were developed
LITERATURE STUDY: MENTAL ACCOUNTING, TRANSPARENCY AND ACCOUNTABILITY IN SDGS 16
Authors: Syahputri Puja Paradila , Fadillah Rian , Suherman Acep
Published: December 2024

The purpose of this study is to determine the role of mental accounting, transparency and accountability to SDGs 16 in various aspects and economic sectors. This study uses a literature study method. The results of this study show that mental accounting, transparency, and accountability play an important role in investment decision-making, interim optimization and life cycle of consumer behavior, financial reporting, taxpayer compliance, shareholder decisions, budget performance, management of village fund allocation and public trust in increasing public trust. Although there are some differences in the results of the study related to the influence of mental accounting and transparency on investment decisions and shareholder decisions, mental accounting, transparency and accountability consistently show a positive influence on the quality of investment decision-making, financial reporting, taxpayer compliance, budget performance, village fund allocation management and public trust in increasing public trust. This shows the importance of applying the principles of mental accounting, transparency, and accountability in various contexts to achieve sustainable development goals, especially in achieving SDGs 16. By implementing various strategies, such as education, regulation, increased access to financial information and technology support, the government plays an important role in promoting healthy mental accounting, accountability, and transparency in various aspects of people's lives. In increasing the application of mental accounting positively, every individual must animate all aspects in budget orientation, self-control, value for money benefit orientation. By understanding how mental accounting works and implementing the right strategies, governments, companies and society can make more rational financial decisions, looking at the long-term benefits.
ANALYSIS OF INVENTORY PLANNING FOR COOKING OIL IN THE TANK OF PT INDOFOOD CBP SUKSES MAKMUR TBK NOODLE DIVISION SEMARANG BRANCH
Authors: Aritonang Jesica Kartika , Budiatmo Agung
Published: December 2024

In inventory management, supervision is a crucial part of optimizing the efficiency and effectiveness of the cooking oil storage warehouse's operations. Inventory planning is key to ensuring optimal cooking oil storage, avoiding shortages due to spills or leaks, and reducing company losses. This study aims to evaluate cooking oil inventory planning considering inventory methods, control, and warehouse supervision. This research employs a qualitative research method with a descriptive approach. Data sources include primary data obtained through interviews, observations, secondary data from company documents, and supporting books related to inventory planning. Data collection techniques include field observations, interviews, and documentation. Data analysis involves data reduction, data presentation, and drawing conclusions. The research findings indicate that cooking oil inventory planning in the tank warehouse using the PDCA method (Plan, Do, Check, Act) can enhance inventory management efficiency and effectiveness. Supporting factors include the transformation of manual supervision systems into automation to enable more efficient monitoring. However, supervision constraints persist due to the lack of automation systems for real-time monitoring and limitations in warehouse operational staff, resulting in less effective operations. The use of planning methods with PDCA can improve cooking oil inventory management in the warehouse, enhancing operational efficiency, and reducing inventory risks or excesses.
Assessment of Some Heavy Metals Concentration and Perfluoroalkyl Substances in Water from Bade and Jakusko LGAs of Yobe State
Authors: Katuzu, M. I.  , S. A. Kiyawa  , M. D. Saeed
Published: December 2024

The contamination of aquatic and terrestrial ecosystems by heavy metals and perfluoroalkyl substances (PFAS) has raised significant global environmental and public health concerns. Heavy metals such as lead (Pb), cadmium (Cd), chromium (Cr), and mercury (Hg) are persistent in the environment and can bioaccumulate in living organisms. Similarly, PFAS are synthetic chemicals widely used in industrial and consumer products. This study evaluates the concentrations of heavy metals and perfluoroalkyl substances (PFAS) in water samples from Bade and Jakusko Local Government Areas (LGAs) of Yobe State, Nigeria. The research highlights the contamination of aquatic systems by heavy metals such as chromium (Cr), cobalt (Co), nickel (Ni), cadmium (Cd), arsenic (As), and lead (Pb), as well as PFAS, which includes compounds like perfluorooctanoic acid (PFOA). Water samples from selected wards in both LGAs were analyzed, and their concentrations were compared with standards set by the World Health Organization (WHO), the National Agency for Food and Drug Administration and Control (NAFDAC), and the Environmental Protection Agency (EPA).  Results reveal alarming levels of heavy metals, particularly lead (Pb) and cadmium (Cd), which exceeded permissible limits in all sampled locations. PFAS concentrations, though lower than heavy metals, occasionally surpassed EPA-recommended levels for PFOA. For instance, lead levels reached 53.71 mg/L in Katuzu, Bade, and 61.77 mg/L in Katamma, Jakusko, far exceeding the permissible limit of 0.01 mg/L. Similarly, PFOA concentrations in some wards exceeded EPA guidelines, suggesting potential risks to aquatic ecosystems and human health.  The findings highlight significant environmental and public health implications, emphasizing the urgent need for remediation strategies, improved waste management, and enforcement of water quality standards in these regions.
Kepastian hukum permohonan imbalan bunga terhadapKelebihan pembayaran surat tagihan pajak atas denda penagihan
Authors: Janas Anferdi , Sartono Sartono , Ismed Mohamad
Published: December 2024

Legal certainty in tax regulations must be stipulated in the Law clearly and not open to multiple interpretations, this aims to ensure that taxpayers obtain legal certainty in carrying out their tax obligations and protect their rights as taxpayers, who have contributed greatly to building the Indonesian state. One of the rights of taxpayers is to receive interest compensation if there is an excess payment of tax that has been paid by taxpayers to the state, in its implementation taxpayers often experience obstacles regarding the interpretation of the applicable formal provisions when submitting an application for interest compensation to the Director General of Taxes, the application for interest compensation in question relates to excess payments on tax bills for fines related to fines for collection of Article 27 paragraph (5d) in the Law on General Provisions and Tax Procedures, due to an appeal decision that rejects the application from the Taxpayer which causes an increase in the Taxpayer's tax burden, taxpayers can still take legal action for a judicial review to the Supreme Court if they are not satisfied with the appeal decision, In the event that the legal action for a Judicial Review from the taxpayer is granted in whole or in part, the collection fine must be returned to the taxpayer, but can interest compensation be requested from the collection fine? In this study, the researcher uses the Legal System Theory and the Legal Certainty Theory as research analysis tools to be able to answer the problems in the research object. This research uses a normative juridical research method which looks for data in the form of statutory regulations and Tax Court decisions regarding requests for interest compensation for excess payment of tax bills over collection fines. So this research aims to find out how the application for interest compensation is implemented. regarding tax overpayments and legal certainty regarding requests for interest compensation regarding overpayments of tax invoices over collection fines Legal certainty regarding the request for interest compensation on excess tax bill payments on fines for collection of collection still needs further confirmation because in the Tax Bill there are many forms of Administrative Sanction fines. The Request for Interest Compensation on Excess Tax Payments should create regulations that can shorten the time and are easy to understand for all taxpayers in order to make it easier for taxpayers to fulfill their tax obligations.
Analisis Kasus Pelanggaran Hak Cipta Lagu “Helo Kuala Lumpur” Terhadap Lagu “Halo-Halo Bandung” Beserta Penyelesaian Sengketanya
Authors: Balqis Zhafirah Febriana
Published: December 2024

The advancement and development of technology and information will certainly have an impact on the creative industry, including music, which undoubtedly has a copyright. This copyright must be protected and enforced by appropriate laws considering the increasing risk of copyright infringement. For example, the copyright infringement case by the song "Helo Kuala Lumpur" against the song "Halo-Halo Bandung" clearly violates Article 40 Paragraph 1 and Article 7 Paragraph 3 of the Copyright Law. This is proven because the song has the same melody and rhythm, the lyrics have only been changed slightly, and the changes were made without the consent of the author and for commercial purposes. This infringement can be addressed through the Copyright Law and can be prosecuted through both civil and criminal proceedings with non-litigation or litigation methods. The Copyright Law is currently considered less effective, so it is necessary to improve the regulations and add provisions for preventive measures.
Penegakan Hukum Pidana Berbasis Keadilan Sosial Terhadap Nelayan Lokal Pelaku Tindak Pidana Illegal Fishing di Zona Eonomi Eksklusif Indonesia
Authors: Arsafina Paka  , Riska Andi  Fitriono
Published: December 2024

The current criminal law policy for illegal fishing in the Exclusive Economic Zone provides different sanctions between local fishermen and foreign fishermen, giving rise to social impacts, namely injustice for local fishermen. This research aims to examine the current illegal fishing criminal law policy and then review it from social justice theory to seek justice for local fishermen in terms of imposing sanctions. This research uses normative legal research with a statutory approach and a conceptual approach. The research results show that current criminal law policies still do not fulfill the concept of social justice in law enforcement. In the context of social justice theory, we must pay attention to the principle of equality So both local fishermen and foreign fishermen should be involved illegal fishing have the same rights, obligations and position before the law. Efforts to implement bilateral agreements and prioritize administrative sanctions can achieve social justice for local fishermen.
Perbandingan Sistem Hukum Negara Indonesia dan Malaysia Mengenai Perlindungan Anak
Authors: Firly Ajurni  , Novilia Wulan Sari
Published: December 2024

This research aims to compare the legal framework for child protection in Indonesia and Malaysia. Child protection is an important aspect in social development and community welfare. In this context, a comparison between these two countries provides valuable insights into child protection approaches, policies and implementation. From the research results, it appears that both countries have serious efforts to protect children's rights. However, there are differences in legal approaches and implementation of child protection policies. In Indonesia, there are regulations governing child protection, such as Law Number 23 of 2002 concerning Child Protection, while in Malaysia, there is the 2001 Childhood Act which regulates children's rights. Apart from that, the comparison also covers practical aspects in the implementation of child protection, including child protection programs implemented by the government and related institutions. From the results of this research, it can be concluded that although both countries are committed to child protection, there are differences in legal approaches and implementation of child protection policies. This research provides valuable insights for policy makers, legal practitioners and other stakeholders in efforts to improve child protection in both countries. With a deeper understanding of the differences and similarities in the legal framework for child protection, it is hoped that more effective and comprehensive child protection efforts can be created in the future.
Interaksi Simbolik dalam Kehidupan Keluarga Petani: Makna Simbolik dan Pengelolaan Sumber Daya Alam di Desa Setupatok
Authors: Viqia Sastrawardana  , Rheina Sabrina Az-Zahra  , Gupita Sevia Salsabila  , Vanzi Galileo  , Parha Nurahman
Published: December 2024

This study aims to explore the symbolic meaning of life in local wisdom with a focus on farming families in Setupatok Mundu Cirebon. Researchers explored this study using qualitative research, through a non-participatory observation approach. The results showed that life in a symbolic context is defined as the way they interact with the outdoors as a form of adjustment to fulfill their needs. Elements of local wisdom are also emphasized through the habitual patterns of Setupatok farmers in the use of their agricultural system which relies on traditional tools. By enjoying the crops owned by farming families, this research symbolically interprets life in the outdoors. This research provides a comprehensive understanding of symbolic interaction, defining symbolic interaction as our attempt to understand human behavior based on their own point of view.
Kepastian Hukum Penyelesaian Sengketa Jual Beli Di Bawah Tangan Melalui Putusan Verstek
Authors: Inah Rofikhoh  , M. Sudirman
Published: December 2024

A private land sale and purchase agreement is an agreement made by the parties without any intervention from the Land Deed Making Officer (PPAT). Private land sale and purchase agreements often cause disputes, which in the judicial process are often decided by default. The purpose of this study is to analyze the legal certainty of disputes over private land sale and purchase agreements with default decisions in the Cibinong District Court Case Number 327/PDT.G/2020/PN CBI. The research method uses normative juridical with a case approach.
Analisis Hukum Terhadap Jaminan Sertifikat Tanah yang Bukan Milik Sendiri Berdasarkan Perjanjian Pinjam Pakai dalam KUH Perdata
Authors: Faizal Nurkholis
Published: December 2024

This research aims to find out and analyze the form of a loan-to-use agreement for a certificate that is not one's own as collateral in the Civil Code and to find out and analyze the role of the collateral recipient in receiving a certificate that is not one's own. This research uses normative legal research, also known as library research, legal research, or legal research instruction, mere secondary data research. Namely examining the law which is conceptualized as legal norms or applicable rules. Data sources were obtained from written sources based on statutory regulations related to the issues discussed. The research results show that borrowing land certificates includes borrowing and not borrowing. However, due to the certificate owner's ignorance, ownership of the land certificate was transferred to the borrower when the owner signed the documents submitted by the certificate borrower. As a result, when the certificate borrower uses the borrowed certificate as collateral, the creditor assumes that the certificate used as collateral belongs to the certificate borrower because the land certificate is in the name of the certificate borrower and the involvement of a third party in guaranteeing land rights can be explained by looking at several articles in the Law. -Law Number 4 of 1996 concerning mortgage rights, namely in article 1 paragraph (2), (3), (4), (6) concerning parties directly involved in mortgage rights, article 4 concerning objects of mortgage rights and article 8 concerning On the subject of mortgage rights, this article appears to provide broad limitations regarding ownership of the land that will be used as collateral.
Peran Bawaslu Provinsi Gorontalo dalam Penanganan Pelanggaran Netralitas ASN pada Pemilu di Provinsi Gorontalo
Authors: Monica Cristina Mangolo
Published: December 2024

This research aims to find out the role of Bawaslu in creating honest and fair elections in Gorontalo Province and how Bawaslu handles violations of ASN neutrality. In this research, the type of research used is normative-empirical research. This type of research is used because of the compatibility between theory and research methods that researchers need in preparing this research proposal. Bawaslu's role in creating honest and fair elections in Gorontalo province is: carrying out outreach and supervision. Bawaslu's form of handling violations of ASN neutrality is to conduct an inspection and forward it to the State Warden Apparatus Commission (KASN). In handling violations of ASN neutrality, Bawaslu receives reports from the public and makes recommendations to KASN if violations are found. "From KASN, a recommendation will then be made to the PPK (Personnel Development Officer). If the KASN recommendation is not implemented by the PPK, then BKN can make a penalty.