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Narcotics crime in society (especially in Indonesia) shows an increasing trend both quantitatively and qualitatively with widespread victims, especially among children, adolescents, and the younger generation in general. Based on this, the government must increase efforts to prevent and eradicate narcotics crimes by any means, whether reforming the Narcotics Law, imposing strict sanctions and so on. The purpose of this research is to find out how the legal ratio of the Special Minimum Limit Regulation in the Law on Narcotics. This research is normative legal research with a conceptual approach and a philosophical approach. The legal materials used are primary and secondary with the technique of analyzing legal materials using the interpretation method. The results of the study indicate that the Ratio legis regulation specific minimum criminal provisions in the three laws studied, namely: the Narcotics Law and the Supreme Court Circular Number 03 of 2015, is intended to prevent disparities in the sentencing of crimes by judges. The regulation of types of criminal sanctions in legislation is one of the functions of the State to protect legal interests, in the form of life, property and dignity. The regulation of criminal sanctions is one of the criminal policy systems that can be seen from several aspects, namely the criminal system, namely: types of sanctions, alternative and cumulative forms of sanctions and their duration, namely the maximum-minimum of the punishment threatened.

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

The establishment of the Bankruptcy Law aims to overcome the difficulties of the business world in terms of debt and receivables in continuing their activities. However, in practice the PKPU and Bankruptcy institutions are used as a means of resolving ordinary civil disputes, this is due to Article 225 paragraph (3) and (5) in conjunction with Article 222 paragraph (1) and (2). The purpose of this study is to analyze the ratio legis for debtors in relation to the ratio legis Article 225 paragraph (3) and paragraph (5) associated with the purpose of establishing Bankruptcy and Suspension Of Debt Payment Obligations (UUK-PKPU). This research is normative legal research with a statute approach, the case approach, historical approach, comparative approach, and the conceptual approach. The legal materials used are primary, secondary, and tertiary. The analysis technique uses legal logic, legal interpretation teleologically, hermeneutics, grammatically, and systematically. The results of the study indicate that the ratio legis regarding PKPU as regulated in Article 225 paragraph (3) and paragraph (5) has a vague norm when it comes to the purpose of establishing UUK-PKPU, that PKPU is a means for debtors so that debtors can restructure their debts. So that no rights are given to debtors who are not present at the PKPU session resulting in no legal protection for the debtor to defend himself by conveying the reasons for the debtor's absence.

Public service offices are currently required to provide services effectively and efficiently. Therefore, technology plays a role in helping employees to be able to finish the job. The use of technology makes employees able to achieve high satisfaction and productivity. To be able to take advantage of existing technology, a collaboration between employees is needed through knowledge sharing. This study focuses on the context of the role of task-technology fit in mediating the relationship of knowledge sharing intention to employee satisfaction and performance. This is explanatory research was conducted through a  survey of  412 employees of the State Treasury Service Office (KPPN) in the East Java Province. The structural Equation Model (SEM) approach was used and 214 questionnaires were processed with WarpPLS. The results of this study indicate that knowledge sharing, intention affects task-technology fit (TTF) and task-technology fit (TTF) also has a significant effect on employee satisfaction and performance.

This study aims to examine the effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. This research is important because the users of financial statements give confidence to the auditors in providing information in the form of reports and opinions on the audits carried out. So that the resulting audit quality must meet the provisions of auditing standards. High audit quality will produce reliable financial reports as a basis for decision-making. The quality of this audit will be maintained if the auditor has adequate competence and follows the audit procedures that have been determined. The data collection technique used in this study was a questionnaire. The population used is all internal auditors of the Malang City Inspectorate and Batu City in East Java, as many as 50 auditors. The sampling method used in this study is the saturated sample method. The saturated sample method is a sampling technique when all members of the population are used as samples. Technical analysis in this study uses Moderated Regression Analysis (MRA). This study shows that competence and moral reasoning significantly improve audit quality. The more competent an auditor is, the more quality the audit will produce. In addition, the higher the moral reasoning possessed by an auditor, the better the quality of the audit produced. In this study, the audit time budget cannot moderate the effect of competence towards audit quality. While the audit time budget can moderate the effect of moral reasoning towards audit quality.    

Corruption is a crime that is difficult to eradicate because the perpetrators of corruption usually have a strong economic and political position so that corruption is classified as a white-collar crime, crimes as business, economic crimes, official crime, and abuse of power. The purpose of this research is to know the urgency of providing legal protection for witnesses to perpetrators who are willing to cooperate with law enforcement in the investigation of Corruption Crimes. This research is normative legal research using the statute approach, philosophical approach, and case approach. The results can be explained that the urgency of providing legal protection for perpetrators of witnesses who are willing to cooperate with law enforcement in the investigation of Corruption Crimes because Justice Collaborator is the main actor who can help uncover a crime because it has the potential to have evidence to drag the main perpetrator and other suspects in. Third, the future arrangements for perpetrator witnesses who are willing to cooperate with law enforcement still cannot be used as a strong legal basis regarding the right of commutation of sentence for Justice Collaborators in criminal justice by law enforcement officers and many have weaknesses, especially in terms of commutation of sentences for Justice Collaborators for their testimonies in assisting law enforcement officers but are only used as considerations by judges without any binding power that obliges judges to provide leniency.

Jual kase-kase is a selling practice by traditional Banggai traders. Jual Kase-Kase is a term that comes from a habit of traders, thus making people call their practice the term Jual Kase-Kase. Starting from the barter system or the exchange of goods sold from house to house by traders, thus forming a way of transacting based on interests. In making an exchange the traders voluntarily accept the imbalance provided by the buyer. Changes in the sales system, affect the way of trading carried out by traditional traders, assigning value to each item sold and changing the location of the seller has an influence on the traders. However, the character of traditional traders is not lost even though some things from their sales practices have changed. The value given to an item does not only seek material benefits for traders but includes non-material values. Jual Kase-Kase means to give excess voluntarily. The purpose of this research is to reveal the meaning of selling price in the practice of selling cases from the perspective of traditional traders. An ethnomethodological approach is used to understand the meaning of the selling price of the practice of Jual Kase-Kase carried out by traditional traders. In this study, the value of goods sold by traditional traders is influenced by Banggai culture which is inherent in the character of traditional traders, where the value of goods is not only formed from material values but is formed from social and spiritual values. Where the social value is seen in the relationship created between fellow sellers or between sellers and buyers. The spiritual value that is present in the determination of the selling price is seen in the sincerity, honesty, and inner feeling of the perpetrator which finally appears in the price given.

Indonesia's development has not provided the optimum portion of the support to Micro, Small & Medium Enterprises (MSMEs), even though these MSMEs are the foundation of economic growth and as a supporter of the national economy of developing countries that are able to absorb up to 99% of the workforce, and are able to complement large industrial products in the local and local markets. The low government support makes MSMEs less empowered and less competitive in the global market. In this research problem, what is the role of Islamic economics and the green economy in increasing the capacity of MSMEs in order to advance the national economy? The limitation of the very cliche of MSMEs is the gap in accessing formal financial institutions in increasing capital, this is due to the weak management of MSMEs so that they are not bankable. Indonesia's financial inclusion as of 2019 was 76%, and 25% of it has not been served by formal financial services. This study uses a descriptive analysis approach, this study analyzes data obtained from secondary sources. The type of research used is based on a normative juridical approach. Normative juridical research is legal research that examines library data, including legal principles and legislation. According to the type of norm study research, data acquisition is sourced from literature research related to the problem being studied, such as books, laws, and others. The analytical method used is normative qualitative which examines and interprets and reconstructs the statements contained in the legislation. The theory used is the theory of people's welfare. The results of this study can be a recommendation and can be used by economic and financial policymakers in increasing the capacity of MSMEs based on sharia economics and making MSMEs the frontline in supporting national economic growth so that Indonesia advances without depending on foreign investment.

The amount of e-wallet providers in Indonesia is so many, so there is intense competition between each e-wallet provider. The tighter competition for e-wallet, makes users not only loyal to one type of e-wallet and makes users switch brands or providers in using an e-wallet. This study aims to investigate the factors that influence e-service quality on e-loyalty mediated by e-trust and brand image. This research is categorized as explanatory research. Respondents in this study were users of the OVO e-wallet application in Malang City, determining the number of samples in this study using a purposive sampling technique with a sample of 200 respondents. The method of collecting data is using a questionnaire, the data is analyzed using PLS-SEM. The results showed that e-service quality had no significant effect on e-loyalty. E-service quality has a significant effect on e-trust, e-trust has a significant effect on e-loyalty. E-service quality has a significant effect on brand image, brand image has a significant effect on e-loyalty. E-trust and brand image can play a fully mediating role in the relationship between e-service quality and e-loyalty. OVO is expected to continue to maintain and increase e-trust because it is proven in this research that e-trust has the greatest influence on e-loyalty so that it can be a competitive advantage for OVO. Keywords: e-service quality, e-loyalty, e-trust, brand image.

The purpose of this research was to reveal and comprehend the meaning of capital in Batobo tradition. Batobo is a traditional farmer organization, in the agriculture part of the Malay society. It has been doing and agreed together and taken the turn each the fields of their members that have been agreed by them. The place has exactly been in Riau province, Kuantan district Singingi Village Kunik. Establish the enthusiastic of solidarity, family, and build up the human relationship which can be useful for many people. This Capital significance research in batobo tradition does not focus in the significance only but the capital is also useful for the society. The contribution of this research is to present regional social accounting, namely accounting that is based on social norms that care about society and the environment, and then can maintain and introduce batobo culture by embracing the nephews (millennial society) who are present in the era of modernization by not eliminating the traditional values of batobo.In research resulted in three types of capital used in the name social capital, economic capital, and spiritual capital. This research uses an interpretive paradigm with methodology phenomenology. This research concluded that there are six significances of capital from the member batobo, they are mutual cooperation, friendship, cooperative, responsibility, donation and worship.

One of the important justifications for the development of the Sustainable Food House Area or in Indonesia called Kawasan Rumah Pangan Lestari (KRPL) is national food security must begin with food security at the household level. Until now, most papers about KRPL have only addressed the impact of KRPL in part or in groups, but this study provides a detailed explanation of the effectiveness of some KRPLs implantation, allowing broad generalizations to be reached about the main consequences. The location is in three east java districts with leading KRPL practices. The data was obtained by in-depth interviews with managers, local government, and affected communities. Researchers also observed the practice of KRPL in the field to complete the data. As a result, KRPL policy has at least some good impacts, such as the existence of KRPL can reduce household spending due to reduce the budget for food shopping and KRPL can stimulate the growth of productive economic enterprises in rural areas. And another important thing is KRPL can be a means of sharing and control between villagers and the village government.

Covid-19 has become a global pandemic that many may not know when it will end. In quantity, now Covid-19 sufferers have reached 100 million, which are spread across approximately 220 countries around the world, including Indonesia. In Indonesia itself, to this day the trend of increasing confirmed positive Covid-19 patients is still happening and has exceeded the 1 million mark. Of course, various policies have been carried out by the central and local governments. Pandemic conditions that have an impact on various aspects of human life, of course, cannot be resolved by the Government alone. There is a need for collaborative efforts between all stakeholders such as Community, University/academics, Private Sector and Media to fight the Covid-19. This article is the result of research on the Kampung Tangguh program in Malang City, which includes pentahelix collaboration in an effort to overcome the Covid-19 pandemic by using descriptive research methods that use an instrument in the form of in-depth interviews conducted on several informants determined by purposive sampling techniques and field observations and analyzed by means of non-statistical data regarding the facts from the existing research locations in several locations of Kampung Tangguh in Malang. As a result, the Government, Community, University, Private Sector and Media are moving together in the Kampung Tangguh program in Malang as an effort to deal with Covid-19 and increase resilient efforts for rural communities who are not only healthy and protected from Covid-19 but also logistically tough, tough in human resources, resilient in information, resilient in security and order, tough in terms of culture and tough psychologically.

This study aims to examine and analyze the effect of financial distress with the Altman and Springate Models on stock returns either directly or indirectly by involving earnings management as a mediation. This study uses secondary data from Textile and Garment Companies listed on the Indonesia Stock Exchange from 2015-2019, with a sample of 20 companies using sampling so that 100 observations are obtained. The data is obtained from the annual financial statements. The data analysis technique used SEM-PLS with the help of WarpPLS 6.0 software. The results of the study provide empirical evidence that financial distress has a positive effect on earnings management, while financial distress and earnings management has a negative effect on stock returns. Earnings management is able to mediate the effect of financial distress on stock returns.

This study aims to analyze the effect of executive characteristics and family ownership as a stimulus factor for tax avoidance and to see the existence of a political relationship as a moderating variable in the effect of executive characteristics and family ownership on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. In this study, the sample was determined based on the purposive sampling technique with the criteria that the sample company was manufacture listed on the IDX for three consecutive years from 2017-2019, published an annual report in the 2017-2019 period sequentially, did not experience delisting, was not a company the IPO in 2018-2019, did not experience any losses and did not have an ETR value of more than 1. The research sample was obtained from as many as 138 companies with 3 years of observation. This study uses multiple linear regression analysis (Multiple Regression Analysis) and Moderate Regression Analysis (MRA) using the Statistical Product and Service Solution (SPSS) program. The results showed (I) executive characteristics had a significant positive effect on tax avoidance (II) family ownership had a significant negative effect on tax avoidance (III) political connections were not able to strengthen the executive's positive influence on tax avoidance (IV) political connections weakened family ownership on tax avoidance. This study can also show that the sample companies tend to comply with tax rules, they avoid sanctions and fines, and consider the risk of loss that must be faced by the company when proven to do tax avoidance.

Forest and land fires often occur in Indonesia. The effects of fires are far-reaching and have significant impacts on the environment, economy, heritage and social structure of rural areas, as well as nearby cities and neighboring countries. Often the community is the victim of forest and land fires. The community expects benefits in the implementation of law enforcement. However, based on the ideals and objectives of the law, there is not a single legal umbrella or legislation that accommodates the interests of victims of forest and land fires. The purpose of this study is to find out how the government's authority in providing protection to the rights of people who are victims of forest and land fires. This research is normative legal research with a statutory approach, a comparative approach and a historical approach. The legal materials used are primary, secondary, and tertiary with the technique of analyzing legal materials using Systematic, Grammatical, Extensive and Historical interpretation methods. The results of the study indicate that the government's authority in providing protection for the rights of the victims of forest and land fires is to provide preventive legal protection in the form of laws and regulations made based on the authority of the government as a legislator.

The growth of sharia banking in Indonesia is though significant not as high as expected. The present study identifies two issues, among others, that have hampered this growth. They include consistence and perceived relevance. The study intends to find out their moderating roles on effects of fairness value and halal values on perceived competitive advantage of sharia banking. The novelties of the study lies on its enrichment of perceive value theory by bring up fairness value and halal value, and the insertion of consistence and perceived relevance constructs which could be typical issues of Indonesian consumers. Respondents are regular consumers of sharia banks in Makassar city. It applies PLS for data analysis. The results should be that fairness value and halal value have significant effects on perceived competitive advantage. Consumers who sense the existence of consistence and perceived relevance find their moderating roles on the effects fairness value and halal value on perceived competitive advantage.

This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability. The data was analyzed using SEM-PLS in Smart PLS 3. The results showed that budgetary goal clarity and budget evaluation has positive influence on agency performance accountability. The implementation of budgetary goal clarity and budget evaluation will help agencies in making decisions in relation to achieving accountability for agency performance.

E-commerce is one of the industries that are able to grow in the middle of the crisis because of the COVID-19 pandemic. This research aims to investigate the factors that influence the continuance intention of online shopping services in the scope of e-commerce. This research uses perceived ease of use as an independent variable that affects the intention with perceived usefulness and trust as mediating variables. This research is categorized as explanatory research. Respondents in this study are Klikindomaret users and the determination of the number of samples in this study using purposive sampling technique with a total sample of 170 respondents. The data collection method used a questionnaire and the data was analyzed using PLS-SEM. The findings of this study indicate that perceived ease of use, perceived usefulness, and trust have a significant effect on continuance intention. Perceived usefulness and trust also play a role in mediating the relationship between perceived ease of use and continuance intention.

This study aims to investigate in more depth the meaning of cash flow management carried out by bank-less housing practitioners. This research, which uses Islamic phenomenology, involves Muslim practitioner informants trying to operate their business to comply with various sharia provisions and scholars informant who knows the bank-less housing business both in practice and the Islamic law. The findings indicate that cash flow means; (1) both material and non-material; (2) obedience to the implementation of cash flow management solutions in Islam; (3) creativity in cash flow management activities based on priority (compulsory, sunna, permissible); (4) justice obtained through muamalah contracts; (5) sharia oriented through the obligation to continue to communicate with the scholars.

This study aims to build the new concept of sharia value added. Value added is the main concept of measuring income to find out the performance of an entity. Meanwhile, the sharia value added is the economic, mental and spiritual value added. The kaamilah sharia value added with the Qur'anic morals is a construction of the value added concept. This study used a qualitative method with the type of literature study research, namely research in which data collection was carried out by collecting data from various literatures. The results of this study were the concept of kaamilah sharia value added with the Qur'anic morals, namely economic value added (in the form of money), mental and spiritual value added (in the form of altruistic sense, pleasure, brotherhood sense, justice, truth, honesty and trust, preserves nature, and the sense of God's presence) which is obtained, processed, and distributed in a halal manner and in which morals are attached as a vein in all aspects of life to carry out the mandate and responsibility of the intrinsic owner of property, namely God.