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Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments.

This study aims to analyze the relationship between tourism policy, gender, and purusa culture in the provision of local labor and female gender, review gender-based tourism policies, compare theories such as the rule of law, welfare state theory, human rights theory, democratic theory. economics, and tourism empowerment theory. Also adopted the Boley & McGehee Population Empowerment model through the Tourism Scale (RETS). The method used in this study is normative juridical research with a statutory approach and a conceptual approach. The results of the systematic interpretive analysis show that the absorption of female labor is expressed as a product of structural and cultural forces, and domestic conditions around women's roles, therefore a combination of material and discursive analysis is needed to examine the socio-cultural relations of tourism policy production, the response to the absence of equality. gender in the middle of purusa culture. Workforce competency certificates that comply with the ACCSTP (ASEAN Common Competency Standards for Tourism Professionals) criteria are a preventive alternative for women to be able to target jobs in the public sector and the readiness of countries as ASEAN member countries.

Efforts to prevent, protect and save the Indonesian people from the abuse of Narcotics as intended by The Law Number 35 of 2009 concerning Narcotics are carried out through rehabilitation. The rehabilitation can release users from dependence and reduce the danger of disease for addicts and victims of abuse. The existence of rehabilitation is essentially the protection of human life and basic rights to health. It is in accordance with human values ??and legal objectives, namely to provide justice, benefit and legal certainty. These values ??are the basis for consideration that rehabilitation needs to be mandatory for addicts and victims of narcotics abusers. The overcoming narcotics crime by imposing imprisonment on addicts and victims of narcotics abuse certainly cannot break the chain of narcotics abuse. However, in practice, not all addicts and victims of narcotics abusers receive rehabilitation sanctions. The majority of the demands of the public prosecutor against the defendant are imprisonment, and only a few are demanding the imposition of rehabilitation, as well as the judge's decision. This is the evidence that the public prosecutor rarely demands rehabilitation for narcotics defendants. The existence of legal counsel and expert testimony is seen significant in influencing the judge to give a rehabilitation decision. This study will discuss on: 1) Analysis of judge's decisions for addicts and victims of narcotics abusers and 2) Reconstruction of rehabilitation arrangements in the narcotics law in the future. This research is normative juridical research examining various regulations regarding rehabilitation for addicts and victims of narcotics abusers as well as court decisions related to this problem. The legal materials used are analyzed qualitatively and presented in an analytical descriptive manner.

Efforts to prevent, protect and save the Indonesian people from the abuse of Narcotics as intended by The Law Number 35 of 2009 concerning Narcotics are carried out through rehabilitation. The rehabilitation can release users from dependence and reduce the danger of disease for addicts and victims of abuse. The existence of rehabilitation is essentially the protection of human life and basic rights to health. It is in accordance with human values ??and legal objectives, namely to provide justice, benefit and legal certainty. These values ??are the basis for consideration that rehabilitation needs to be mandatory for addicts and victims of narcotics abusers. The overcoming narcotics crime by imposing imprisonment on addicts and victims of narcotics abuse certainly cannot break the chain of narcotics abuse. However, in practice, not all addicts and victims of narcotics abusers receive rehabilitation sanctions. The majority of the demands of the public prosecutor against the defendant are imprisonment, and only a few are demanding the imposition of rehabilitation, as well as the judge's decision. This is the evidence that the public prosecutor rarely demands rehabilitation for narcotics defendants. The existence of legal counsel and expert testimony is seen significant in influencing the judge to give a rehabilitation decision. This study will discuss on: 1) Analysis of judge's decisions for addicts and victims of narcotics abusers and 2) Reconstruction of rehabilitation arrangements in the narcotics law in the future. This research is normative juridical research examining various regulations regarding rehabilitation for addicts and victims of narcotics abusers as well as court decisions related to this problem. The legal materials used are analyzed qualitatively and presented in an analytical descriptive manner.

This study aims to analyze the relationship between tourism policy, gender, and purusa culture in the provision of local labor and female gender, review gender-based tourism policies, compare theories such as the rule of law, welfare state theory, human rights theory, democratic theory. economics, and tourism empowerment theory. Also adopted the Boley & McGehee Population Empowerment model through the Tourism Scale (RETS). The method used in this study is normative juridical research with a statutory approach and a conceptual approach. The results of the systematic interpretive analysis show that the absorption of female labor is expressed as a product of structural and cultural forces, and domestic conditions around women's roles, therefore a combination of material and discursive analysis is needed to examine the socio-cultural relations of tourism policy production, the response to the absence of equality. gender in the middle of purusa culture. Workforce competency certificates that comply with the ACCSTP (ASEAN Common Competency Standards for Tourism Professionals) criteria are a preventive alternative for women to be able to target jobs in the public sector and the readiness of countries as ASEAN member countries.

Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments.