Abstract:The reason for dividing inheritance while the heirs are still alive is to avoid conflicts that will give rise to conflicts between heirs and not contradict Islamic law. The provisions of the Compendium of Islamic Law regarding…
arding the distribution of inheritance to living heirs provide evidence that the condition of the testator's death remains an implicit condition for inheritance of his assets in the form of inheritance. However, the Compilation of Islamic Law provides another way to carry out the distribution of inheritance before the death of the heirs as stated in Article 187 paragraph (1) of the Compilation of Islamic Law. The Islamic legal view regarding the distribution of inheritance to living heirs can be taken if there is a risk of disputes and conflicts between heirs that result in losses.
Abstract:The rapid advancement of Artificial Intelligence (AI) introduced Virtual Influencers (VIs) as innovative digital marketing tools, yet their adoption in high-trust sectors like banking presented unique challenges. This study…
udy analyzed the potential impact of using VIs on consumer perception and marketing ethics within the context of digital security campaigns. A qualitative-contextual approach was employed, examining Bank Central Asia’s (BCA) “Don’t Know? Kasih No!” (DKKN) campaign as a primary case study. The research explored the implications of replacing a highly credible human figure, Indro Warkop, with a VI. Drawing on Source Credibility, Parasocial Relationship, and Marketing 6.0 theories, the analysis identified an inherent trust deficit in VIs. Results indicated that while the actual DKKN campaign successfully garnered over 100 million views and reduced customer financial losses by 41%, a hypothetical AI-led version would likely trigger consumer skepticism due to a lack of experiential authenticity. Furthermore, an ethical paradox was discovered where mandated AI transparency disclosure triggered skepticism among Gen Z users. It was concluded that for high-stakes financial communication, human influencers remained superior due to their emotional relatability and the "sentience factor" required for cybersecurity advocacy. This paper recommends that banking institutions limit VIs to functional roles rather than high-stakes security literacy.
Abstract:The reason for dividing inheritance while the heirs are still alive is to avoid conflicts that will give rise to conflicts between heirs and not contradict Islamic law. The provisions of the Compendium of Islamic Law regarding…
arding the distribution of inheritance to living heirs provide evidence that the condition of the testator's death remains an implicit condition for inheritance of his assets in the form of inheritance. However, the Compilation of Islamic Law provides another way to carry out the distribution of inheritance before the death of the heirs as stated in Article 187 paragraph (1) of the Compilation of Islamic Law. The Islamic legal view regarding the distribution of inheritance to living heirs can be taken if there is a risk of disputes and conflicts between heirs that result in losses.
Abstract:The reason for dividing inheritance while the heirs are still alive is to avoid conflicts that will give rise to conflicts between heirs and not contradict Islamic law. The provisions of the Compendium of Islamic Law regarding…
arding the distribution of inheritance to living heirs provide evidence that the condition of the testator's death remains an implicit condition for inheritance of his assets in the form of inheritance. However, the Compilation of Islamic Law provides another way to carry out the distribution of inheritance before the death of the heirs as stated in Article 187 paragraph (1) of the Compilation of Islamic Law. The Islamic legal view regarding the distribution of inheritance to living heirs can be taken if there is a risk of disputes and conflicts between heirs that result in losses.
Abstract:Laptop sebagai perangkat utama dalam aktivitas akademik maupun pekerjaan modern sangat bergantung pada efisiensi konsumsi energi. Permasalahan yang sering muncul adalah baterai cepat habis dan suhu laptop yang meningkat…
drastis saat digunakan, terutama ketika melakukan pengisian daya melalui adaptor. Ketidakstabilan arus daya dan rendahnya efisiensi konversi energi pada adaptor dapat mempercepat degradasi baterai sekaligus meningkatkan temperatur perangkat. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi arus daya adaptor terhadap daya tahan baterai dan suhu operasional laptop. Metode yang digunakan adalah studi literatur dengan meninjau artikel ilmiah nasional dan internasional dalam lima tahun terakhir. Hasil kajian menunjukkan bahwa efisiensi adaptor dipengaruhi oleh kualitas komponen internal, stabilitas tegangan output, serta desain rangkaian konversi AC-DC. Efisiensi yang rendah tidak hanya mengurangi waktu pakai baterai, tetapi juga menimbulkan panas berlebih akibat rugi daya (power losses). Dengan demikian, pemilihan adaptor yang tepat dan berkualitas menjadi faktor penting dalam menjaga daya tahan baterai serta mengurangi risiko overheating pada laptop.
Abstract:Crimes against the environment in the form of environmental destruction can be committed by individuals or corporations. Business activities carried out by corporations often cause environmental damage, because corporate…
activities are primarily aimed at profit. This article was written using a normative legal research method with a case approach. The legal materials used in writing this article are primary legal materials and secondary legal materials. The results of this research are criminal liability for corporations that commit criminal acts as in Decision Number No. 133/Pid.B/2013/PN. Mbo is in the form of civil lawsuit sanctions for losses suffered by victims and criminal sanctions.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.