Freedom of speech is seen as the basic right of everyone. Any attempt to restrict the right to speak freely always finds resistance. Nevertheless, the state persistently strives for the freedom of speech not to harm another person or group of people by regulating freedom of speech in the legislation. But sometimes this rule does not always keep and control people talking, so the conversation is detrimental to certain anyone or any parties. Moreover, freedom of speech is supported by various sophisticated media such as online media. News enthusiasts are presented with a variety of information that interests many people, especially people with certain positions and capacities such as political positions and entertainer. Usually, women has become one of the hot topics that come to news. A news may take more attention if the media presents the bad side of uncollated action of a woman. Hot issues on women in which online media mostly post are on love affair, adultery and other wrong-doings. The phrases are scattered in online media openly and can be accessed in just a few seconds. On the other hand, the actors are generally Muslim and Islam teaches them to evaluate their statement that may end at defamation. When the media activist blows up the uncertain news, for example on an adultery accusation, but he is unable to present at least four witnesses who witnessed the adultery (related to Islamic law), the media activists could be trapped in alleged adultery (hadd alqadzf).
Demam Berdarah Dengue (DBD) adalah penyakit yang disebabkan oleh virus dengue dari nyamuk Aedes Aegypti. Saat ini media yang ada dalam menyampaikan informasi terkait DBD bagi masyarakat masih minim jumlahnya. Seiring perkembangan teknologi Artificial Intelligence telah memungkinkan sebuah sistem pakar untuk diaplikasikan dalam perangkat Smartphone berbasis android. Tujua penelitian ini yaitu memberiakan suatu informasi mengenai berbagai masalah yang hubungannya dengan kesehatan, terutama masalah kesehatan pada masyarakat yakni DBD melalui aplikasi sistem pakar. Metode yang digunakan adalah Certainty Factor, yaitu metode untuk mengetahui nilai dari kepercayaan atas gejala yang diberikan oleh dokter dan pasien, untuk memastikan apakah masyarakat terindikasi gejala DBD atau tidak. Hasil penelitian ini berupa aplikasi sistem pakar yang dapat digunakan kapan sa dan dimana saja bagi masyarakat yang ingin mengetahui gejala-gejala yang sedang dirasakannya. Kata Kunci-Kecerdasan Buatan, Sistem pakar, Demam berdarah dengue, Certainty Factor, Android.
Tujuan penelitian ini untuk memahami mengenai penerapan SAK ETAP bagi akuntabilitas UMKM. Penelitian ini merupakan penelitian kualitatif dengan menggunakan paradigm intepretif yaitu dengan mengangkat fenomena atau masalah yang terjadi pada UKM Irwan Bengkel, dengan mengguanakan pendekatan interpretif peneliti ingin melihat pemahaman dari UKM dalam hal ini Irwan Bengkel dalam memahami penerapan SAK ETAP. Usaha Kecil dan Menengah (UKM) Irwan Bengkel belum melakukan pencatatan laporan keuangan sesuai dengan SAK ETAP. Hanya melainkan laporan yang tidak jelas pencatatanya; kedua faktor-faktor yang tidak terlaksananya pencatatan laporan keuangan berbasis (SAK ETAP) pada Usaha Kecil dan Menengah (UKM) Irwan Bengkel, ketiga keberadaan Standar Akuntabilitas Keuangan Entitas Tanpa Publik yang di peruntukan untuk Usaha Kecil dan Mengah tidak dikerahui oleh para pemilik usaha dan kurangnya sumberdaya manusia yang memiliki pemampuan menyusun laporan keuangan. dalam pengambilan keputusan pemilik masih menggunakan intuisi terakhir kurangnya sumberdaya manusia yang dimiliki terutama yang memiliki kemampuan dalam proses penyusunan laporan keuangan.
The law on regional autonomy enacted by the central government is like the horns of a dilemma. The central government considers the formalization of religious aspects as a threat to national and state stability, as demonstrated by regional head regulations (Perkada) requiring students in West Sumatra to wear a veil or hijab. This qualitative research employed interviews, observation, and a study of the Supreme Court decision document No. 17/P/HUM/2021. Data were analyzed using normative juridical approaches and Islamic law through several stages, including data reduction, data display, and verification. This research found that the case arose as a result of an allegation that the school forced non-Muslim students to wear veils, which went viral on social media. In response to this allegation, the central government issued a Joint Decree (SKB) of Three Ministers canceling Perkada Number 451.442/BINSOS-III/2005. LKAAM, the customary holder of the Minangkabau community in West Sumatra, then petitioned the Supreme Court for a judicial review. The Supreme Court granted the LKAAM's request, ruling that the SKB was invalid and ordering the three ministries to revoke it. This case's substance alludes to at least two types of debate. First, the three ministers assumed the petitioner and the Supreme Court had no legal standing, while the Supreme Court's decision stated otherwise. Second, the central government viewed the people of West Sumatra through their local government as discriminatory, intolerant, ignoring children's religious aspirations, and ignoring higher regulations, whereas the Supreme Court decision contradicted the three ministers' arguments and supported the LKAAM argument. As a result, LKAAM won legally but not necessarily politically because the central government had labeled the people of West Sumatra as discriminatory and intolerant.
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