Aceh becomes the only region in Indonesia, where Islamic law is formally implemented. This paper aims at discussing the implementation of shari’a in Aceh, to compare between its ideal and factual achievements. Employing a qualitative socio-legal approach, data is obtained from interviews with the chairperson of Ulama’s Consultative Assembly (Majelis Permusyawaratan Ulama), head of Shari’a Office (Dinas Syariah), scholars, and community leaders. Apart from that, an observation was undertaken to record the process of whipping punishment. This study finds out that shari’a implementation in Aceh has been sufficiently supported by shari’a institutions (MPU and Shari’a Office), religious figures, community, and available punishment execution for the violators. However, some aspects need to be improved, especially those that are related to the role of other law enforcers such as police, prosecutors, and judges; and sustainable socialization.  AbstrakAceh menjadi satu-satunya provinsi di Indonesia yang menerapkan syariat Islam secara formal. Penelitian ini  mengkaji penerapan syariah di Aceh dengan membandingkan antara yang ideal sebagaimana diharapkan dan yang faktual. Dengan menggunakan pendekatan kualitatif dan sosio-legal, data diperoleh melalui wawancara dengan Majelis Permusyawaratan Ulama, Dinas Syariah, akademisi, dan tokoh masyarakat. Selain itu, observasi dilakukan untuk melihat pelaksanaan hukuman cambuk.  Hasil penelitian ini menunjukkan bahwa implementasi syariah di Aceh sudah didukung dengan institusi syariah (MPU dan Dinas Syariah), dan tokoh agama, masyarakat. Adanya eksekusi bagi pelanggar hukum menguatkan pelaksanaa syariah di daerah itu. Akan tetapi, ada pula aspek-aspek yang perlu ditingkatkan, yaitu peran penegak hukum seperti polisi, jaksa, hakim, dan juga keberlangsungan sosialisasi kepada masyarakat.

The background of this research issue is based on the importance of information disclosure to companies that conduct public offerings in the capital market as a determinant for investors to make decisions because the Covid-19 pandemic is one of the extraordinary events that greatly affect several sectors, one of which is in the capital market. This thesis aims to review the fulfillment of the principle of information disclosure in the IPO (Initial Public Offering) process during the Covid-19 pandemic. This research is library research, examines the momentum that is happening at this time and relates the prevailing laws and regulations to support research. The analysis method used is normative juridical by using statute approach, as well as conceptual approach. In this study using three main legal materials used, namely, the primary legal material consists of Law No. 8 of 1995 on Capital Market, Law No. 8 of 1995 on Capital Market, Law No. 21 of 2011 on Financial Services Authority, and Bapepam Regulation Number IX.A.2 on Registration Procedures in the Framework of Public Offerings. The results showed that OJK issued several regulations for the capital market sector due to the Covid-19 pandemic that had an impact on companies and investors, but OJK has not issued specific regulations for the application of information disclosure principles in the IPO process during the pandemic so that there are still existing regulations related.

Local Revenue Potential in the Context of Regional Autonomy in Indramayu. Abstract: Demands to increase revenue (PAD) greater, together with the increasing number of delegation of authority from the central government to local governments. Financial transfers made by the central government to local governments through equalization funds are relatively adequate for the implementation of regional autonomy, nevertheless required local governments to explore more creative fullest potential local funding sources, as this greatly helps to increase accountability and flexibility in the use of Budgets. The results showed that the acceptance of the PAD consists of local taxes, levies, wealth management outcomes separated areas as well as other PAD legitimate and execution of the collection is done by the work unit or related agencies. Keywords: PAD, Autonomy, Indramayu district Abstrak: Potensi Pendapatan Asli Daerah Dalam Rangka Pelaksanaan Otonomi Daerah di Kabupaten Indramayu. Tuntutan untuk meningkatkan pendapatan asli daerah (PAD) semakin besar, berbarengan dengan semakin banyaknya pelimpahan kewenangan dari pemerintah pusat kepada pemerintah daerah. Transfer keuangan yang dilakukan oleh pemerintah pusat kepada pemerintah daerah melalui dana perimbangan jumlahnya relatif memadai dalam rangka pelaksanaan otonomi daerah, walaupun begitu pemerintah daerah diharuskan lebih kreatif untuk menggali secara maksimal sumber pembiayaan daerah yang potensial, karena hal ini sangat membantu meningkatkan akuntabilitas dan keleluasaan dalam penggunaan APBD.  Hasil penelitian menunjukkan bahwa penerimaan PAD terdiri dari pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan serta lain-lain PAD yang sah dan pelaksanaan pemungutannya dilakukan oleh unit kerja atau dinas-dinas terkait.   Kata Kunci: PAD, Otonomi Daerah, Kabupaten IndramayuDOI:10.15408/sjsbs.v1i2.1549

This research is to know how the provisions regarding the legal standing dissolution of political parties in the country of democracy, namely Indonesia and Germany, and know the legal position of the applicant in the case of dissolution of political parties in Indonesia in accordance with the principles of democracy, this is based on studies with the German state. This research uses the type of normative research, in this research method of data collection is done by Library Research technique, by studying the literature, rules of invite-invitations, books, official documents, and writings of scholars related to this thesis. The Data has been compiled and analyzed using a juridical normative method or qualitative method, which is a study that specialized in the study based on the legal theories that are then associated with legislation.The approach used in this research is a statutory approach as well as an analytical approach. The results of this research showed a comparison of legal standing applicants for the dissolution of political parties in Indonesia with Germany, where Indonesia has similarities with the German state that both have a multi-party system as well as the authority to dissolution its political party owned by the Constitutional Court, but in the application of a legal standing applicant dissolution of a different political party, which German , the implementation is already based on the principle of democracy, unlike Indonesia which legal standing applicants only government only, of course this is not based on the principle of democracy state when mirrored to the German state. That there should be other parties who become applicants in the case of the dissolution of political parties in Indonesia, namely the DPR and DPD, it reflects the life of a democratic country and the oversight of the political parties and governments who become parties in the application of the dissolution of the political party, for that it is necessary to study the authority of the applicant in the dissolution of political parties in