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Law Number 5 of 1960 concerning the Basic Agrarian Principles Article 5 states that customary law in the context of land sale and purchase adheres to the principles of clarity and cash payment. Therefore, the drafting of a land sale and purchase deed is not mandatory to require full payment as long as both parties agree. However, this often leads to legal issues later, including cases where the seller commits a breach of contract (default). For this reason, the author conducted this study with the following research questions: 1. What are the legal consequences of the sale and purchase deed concerning default in land sale and purchase transactions carried out by the buyer? 2. How is the legal protection for the seller in the event of a default in a land sale and purchase transaction? The theories used to address these research questions are, first, the theory of agreements, and second, the theory of legal protection. This study employs normative legal research. The research approaches used include a legislative approach and a case approach. The legal material collection technique involves identifying and inventorying positive legal regulations, books, journals, and other legal material sources. Legal material analysis techniques are conducted through grammatical interpretation and legal construction methods. The research findings indicate that land sale and purchase transactions under the principles of clarity and cash payment allow for the drafting of sale and purchase deeds even though the transaction has not been fully paid by the buyer. This creates an opportunity for the seller to commit a breach of contract in such transactions, revealing a lack of preventive legal protection for the buyer. The legal consequence of the sale and purchase deed is that it lacks legal force if it can be proven that a breach of contract occurred during its drafting.

This study aims to examine and analyze the effect of fraud hexagon to fraudulent financial statements. Fraud hexagon consists of pressure is proxied by financial stability, opportunity is proxied by ineffective monitoring, rationalization is proxied by change of auditor, capability is proxied by change of director, arrogance is proxied by frequent number of ceo’s picture and collusion is proxied by government projects. This study uses a sample of healthcare sector companies listed in Indonesia Stock Exchange (IDX) during the 2019- 2023 period with a total sample of 18 companies and uses a purposive sampling technique. The analytical tool used in this study is logistic regression. The results of this study indicate that change of director and government projects has a negative effect on the financial statement fraud, while financial stability, ineffective monitoring, change of auditor and frequent number of ceo’s picture do not effect the financial statement fraud.

This study aims to measure the effectiveness of the use of Project-Based Learning (PjBL)-based learning media in improving the motivation and learning outcomes of grade XI students at SMKN 1 Gunung Kijang Bintan. The background of this research is the low motivation of students which has an impact on suboptimal learning outcomes, especially in subjects that require an in-depth understanding of concepts. PjBL is considered relevant because it provides students with the opportunity to be actively involved in real projects, potentially improving motivation and critical thinking skills. The method used is a quantitative research method with a correlational approach to test the relationship between learning motivation, the use of learning media, and student learning outcomes. The results showed that the use of PjBL-based learning media had a significant influence on student learning outcomes, while student learning motivation had no significant effect. These findings support the importance of interactive learning media in the learning process and suggest that the use of appropriate media can facilitate students' understanding of the material being taught.

This study aims to describe and analyze: The Implementation of Good Corporate Governance in Improving Public Services at Blambangan Banyuwangi Hospital.  The type of research used is qualitative research. The data analysis technique in the study uses techniques developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that in principle, the implementation of Good Corporate Governance (GCG) at Blambangan Banyuwangi Hospital has gone well, but there are still things that need to be improved. In the principle of accountability, Blambangan Banyuwangi Hospital has implemented it well. This is shown by the organizational structure and clear duties and responsibilities by providing a job description. The hospital conducts performance evaluations on employees. The reward and punishment system has been implemented in the company well. On the principle of accountability, Blambangan Banyuwangi Hospital is well responsible because nurses and employees carry out their duties based on the law. The hospital delivers LAKIP every year.  In the principle of responsibility, Blambangan Banyuwangi Hospital has accounted for all related resources within the scope of the hospital to comply with the policies and regulations that apply in the hospital. In the provision of services in hospitals, there are duties and functions of each of the related elements in the hospital. On the principle of independence, Blambangan Banyuwangi Hospital has managed services professionally by not including the involvement of the owner's family to make a decision. On the principle of fairness, Blambangan Banyuwangi Hospital has provided an opportunity for all stakeholders to give their suggestions and opinions to advance the hospital.  In the principle of service transparency at Blambangan Banyuwangi Hospital, the availability of service information is substantially adequate and the media for its presentation, the certainty of service time, the cost of e-services that are not transparent and the available service complaint mechanism. Then connected to the website of the hospital, the entity already has a website which contains information about the facilities provided by the hospital and information about the doctors who serve, etc.

Health education in early childhood is an important step to establish a healthy lifestyle from a young age. One simple habit that needs to be taught is washing hands properly, especially before eating. This activity was carried out at Wadi Fatimah Kindergarten, Cirebon, to introduce and educate children about the importance of maintaining personal hygiene. The habit of washing hands properly is an effective step in preventing the spread of diseases, such as diarrhea and respiratory infections.This counseling teaches the steps of proper handwashing, such as wetting the hands, rubbing the palms and backs of the hands, cleaning between the fingers, rubbing the nails, cleaning the thumbs, and rinsing the hands thoroughly. To make it more interesting, the methods used include educational games and interactive videos, making it easier for children to understand and remember.The activities are designed to be child-friendly with simple language and interesting illustrations. Children are given the opportunity to practice directly, while parents and teachers are involved so that this habit can be applied at home and school. With this counseling, it is hoped to create a generation that is aware of the importance of hygiene, so that the overall health of the community can improve.

The principal's leadership is one of the important components that determines the growth and sustainability of educational institutions.  School principals have a great opportunity to develop leadership values ​​in the modern era.  To develop education, high-quality and continuously developing leaders are needed.  In addition, school principals must motivate teachers because they have to make a major contribution in the educational environment. This research was conducted using quantitative methods with a correlational type.  This research used a total sampling technique, with a total sample of thirty teachers and academic staff. This research instrument consists of thirty questionnaires, or questionnaires, for each variable. The research results show that the correlation coefficient between the principal's transformational leadership variable (X) and teachers' work motivation (Y) is 0.623, thus the relationship between the two is quite strong.

The House of Representatives of the Republic of Indonesia has adopted various digital communication strategies to maximize the use of social media. One of the strategies implemented is Cyber Public Relations Instagram @dpr_ri seeks to utilize every opportunity provided by social media platforms to deliver accurate, relevant, and interesting information to the public.The purpose of this study is to measure Cyber Public Relations of DPR RI on the @dpr_ri Instagram account, Fulfillment of information needs of followers of the @dpr_ri Instagram account, and How much influence does cyber public relations of DPR RI have on fulfilling the information needs of followers of the @dpr_ri Instagram account. The theories used in this research are Cyber Public Relations Theory, Philips & Young (2009) and Information Needs, Guha (1978). The approach in this study uses a quantitative approach. The method used in this research is a survey. Data collection by providing questionnaires to followers of the @dpr_ri Instagram account. Based on the calculation results of the research data, the tcount value of 5.095 is greater than the ttable value of 1.668. Then H0 is rejected and H1 is accepted. So the results show that there is an influence of cyber public relations of the DPR RI on Fulfilling the Information Needs of Followers of the @dpr_ri Instagram account.There is data from the coefficient of determination showing that the equation is 37.7% while the remaining 62.3% is influenced by other factors outside the study.There is a strong influence between cyber public relations of the DPR RI and Fulfilling the information needs of Followers of the @dpr_ri Instagram account.

The application of diversion in the juvenile criminal justice system aims to prevent children from undergoing formal legal proceedings that could negatively impact their development. This study analyzes the implementation of diversion in Decision Number 5/Pen.Div/2023/PN Kot Jo and Number 18/Pid.Sus-Anak/2023/PN Kot, involving a 15-year-old minor as the perpetrator of a minor offense. The study highlights the judge's considerations in determining diversion, including the child's age, the type of offense, and the offender's social background. Furthermore, this research examines how the principles of restorative justice are applied through diversion deliberations involving the offender, the victim, their families, and other relevant parties. The findings indicate that diversion in this case successfully reached a voluntary agreement, requiring the offender to return the item and compensate the victim. This agreement not only aims to prevent the negative impact of formal judicial proceedings but also provides an opportunity for the child to rehabilitate and reintegrate into society. These findings emphasize that when implemented effectively, diversion mechanisms can serve as an efficient solution for resolving juvenile delinquency cases without resorting to litigation.

Often, the quality of human life, whether individually, in groups, communities, or countries, becomes a benchmark for economic welfare. The purpose of this study is to determine the effectiveness of the DPLK Syariah Muamalat program in Cirebon Regency. In this study, a descriptive qualitative approach is used. This is to describe and explain certain phenomena, conditions, or events in the existing data. The results of the study show that DPLK Muamalat as a sharia-based pension fund management institution has high efficiency by investing in halal instruments such as sukuk, sharia stocks, and sharia deposits. The programs offered include individual and corporate pension funds with investment flexibility, management transparency, and digital-based services. The marketing strategy is focused on education and collaboration to increase public literacy about the importance of sharia pension funds. Despite facing the challenge of low public understanding, DPLK Muamalat has a great opportunity as the only sharia-based DPLK in Indonesia.

Entrepreneurs are people with a creative and innovative spirit who are able to build, construct, develop, advance and make their company superior. The term entrepreneur has the same meaning as merchant, but the meaning is different. This counseling is aimed at students at the Lembah Village assisted school because the education it teaches focuses on skills or vocations whose graduates do not go to college but do not work and are independent businesses. Participants are given the opportunity to ask questions after receiving an explanation from the speaker, so that participants can receive complete information. Participants can also ask questions about things they don't know or have problems with when they are doing business. This Community Service Activity will be held on the day/date: Thursday, December 11 2024. . time 08.00 to 13.00 WIB  

Students are a group of groups in society who have the opportunity to get higher education with the main task of carrying out educational activities, but students often feel difficulties in academic matters, such as piling up coursework, group work that does not go well, exams that are considered difficult, and final assignments that are not completed, thus affecting students' psychological well-being. Therefore, students can regulate emotions to improve psychological well-being. This study was conducted with the aim of measuring the effect of emotion regulation on psychological well-being in students. The subjects used were 165 UNP students majoring in psychology class of 2021. The method used is quantitative with data analysis using simple regression analysis. The results showed a significance level of 0.000 < 0.05, which means that there is an effect of emotion regulation on psychological well-being in UNP psychology students class of 2021.

Lampung Tapis is a traditional Indonesian fabric that reflects the rich culture of the people of Lampung. Decorated with gold thread embroidery, Tapis symbolises aesthetic values, philosophy and social identity. In the context of globalisation, Tapis faces challenges in maintaining its sustainability due to the lack of appreciation and access to international markets. This research aims to introduce Lampung Tapis to the global community through promotion in international forums. The methods used included visual presentation, cultural narrative, and physical product exhibition at the Problematic Seminar on Global Accounting in Kyoto, Japan. The results of the activity showed an increase in participants' appreciation of the beauty and cultural values of Tapis Lampung, as evidenced by the audience's high interest in this fabric as a cultural symbol and business opportunity. The cultural story-based marketing strategy is an effective approach in introducing Tapis in the global market, while supporting its economic sustainability. In addition, cross-cultural collaboration and the use of digital platforms are seen as important for expanding market networks. By combining tradition and innovation, Lampung Tapis has great potential to become an Indonesian cultural icon at the international level. This research recommends strengthening synergies between the government, local artisans and the private sector to support the promotion and regeneration of Lampung's Tapis industry. This step will not only preserve the cultural heritage but also improve the welfare of the artisan community.

Agricultural tools are important for agrarian communities. However, for some people in Banyumas Regency, Central Java, very few people have businesses in the agricultural tools sector. In fact, this can be a promising business opportunity. Knowledge about making blacksmith agricultural tools is generally obtained from generation to generation. Some blacksmiths in Banyumas generally only produce agricultural tools such as kudi and work machetes, because the need for these tools never stops, is always needed by farmers or workers, and the equipment produced does not require high design, even tends to be monotonous because the main thing is its function as work equipment. That is why Science and Technology for the Community (IbM) was implemented at the Pandai Besi Kirso production house on November 6, 2025, as a method of increasing production. IbM was continued with training in techniques for selecting raw materials, making potions that can improve the quality of iron, and making a variety of new products with high quality both in terms of strength and aesthetics. It was identified that agricultural tool craftsmen generally (1) Have limitations in equipment, (2) Lack expertise in metal blending, (3) Lack of innovative product variations, not only quality but also unique ethnic ones and (4) Low management quality. The implementation of IbM is expected to be able to minimize the problems of agricultural tool craftsmen's businesses, so that the blacksmith craftsmen's community businesses can develop and have a positive impact on the existence of MSMEs in Banyumas Regency.

The realization of learning that actively involves students is the hope of all parties, both the community and education practitioners. Increasing student activity is highly dependent on the teacher's ability to plan effective teaching and learning activities to achieve learning objectives. In the learning process at school, teachers need to encourage students to make optimal observations in order to obtain maximum learning outcomes. Therefore, teachers should provide students with the widest possible opportunity to observe in depth. The application of learning strategies with an activity-based approach in Islamic Religious Education subjects for grade V students of SDN 027 Labuhan Tangga Baru is expected to be able to increase motivation, achievement, creativity, and problem-solving abilities in learning.

This study aims to determine the effect of the Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample in this study was a Health Company using the Purposive Sampling technique so that 19 companies were obtained with 4 years of observation (76 observation data) that met the criteria. The analysis method used in this study is the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of SPSS V30 For Windows software. Data collection methods are by documentation and literature study. The results of the study concluded that partially opportunity has an effect and pressure, rationalization, capability, arrogance and collusion do not affect financial statement fraud. Simultaneously pressure, opportunity, rationalization, capability, arrogance and collusion affect financial statement fraud.

The large percentage of waste is a problem and an opportunity in solving waste problems. Waste management is a systematic, comprehensive, and continuous activity that includes waste reduction and handling. What can be done is by involving and providing education to the community that produces waste. Community participation in waste management is basically interpreted as actively participating in a series of waste management, transportation, and disposal activities based on self-awareness and responsibility to achieve targets in creating a clean and healthy environment. The purpose of this paper is to describe waste management, stages of participation, types of participation, and levels of community participation in waste management in 3 case studies, namely the Margaluyu Environment, Bone Puteh Hamlet and Palattae Village.

The purpose of this study is to find out and analyze the extent of the role of victims in the occurrence of fraud crimes in the admission of members of the National Police as well as legal protection efforts for victims of fraud in the admission of members of the National Police in Rote Ndao Regency. This research is an empirical juridical research, so the data used are interviews, literature and literature studies. The data was analyzed descriptively. The results of research in the field show that the victim played a role in the fraudulent act that occurred where the victim gave the perpetrator the opportunity to commit a criminal act by inadvertently having made a bribery attempt to qualify as a member of the Indonesian National Police Force. Legal protection efforts for victims are carried out by following up on reports from victims or repressive efforts, and socializing and educating the public not to easily believe in existing lures or known as preventive efforts and sanctioning the perpetrators by dismissing them so that the same thing does not happen again.

indonesia, the world's 15th largest economy, receives less foreign direct investment than any other developing country, both within and outside its region, with a population of 270 million people and abundant natural resources. According to Indonesia's Central Bureau of Statistics, the country's BPD at that time stood at US$1.49 Trillion. Over the past ten years, foreign direct investment into Indonesia has continued to increase. Multinational companies are companies that consist of various other companies that provide foreign investment opportunities and conduct activities that increase the value of the entity. In addition, multinational companies also have an important role in the global economy and are also leaders in various industrial sectors. The purpose of this research is to find out Multinational Companies that have an important role in the Indonesian economy. This research method uses a qualitative method by collecting research data from previous researchers as a reference. The results of the research we found show that the role of multinational companies has both positive and negative impacts. The positive impact for Indonesia is that they give Indonesia the opportunity to develop its economy through foreign exchange, besides that Multinational Companies also develop digitalization technology for the Indonesian economy. In addition to the positive impact, there are also negative impacts of MNCs, namely, dependence on foreign technology and components, limiting the development of domestic industries, limited technology transfer and development of local companies, decreased domestic investment due to the oligopolistic nature of MNCs, the last is environmental degradation and social inequality caused by MNC operations.

Water hyacinth is an aquatic weed that is often found in tropical and subtropical areas. The existence of this plant often has a negative impact on the environment. Various efforts have been made to overcome the water hyacinth problem, including the use of pesticides. However, inappropriate use of pesticides actually causes plant resistance to pesticides, so that these efforts become less effective in controlling their growth. To overcome this problem, training was held for village communities to use water hyacinth as a basic material for handicrafts. This training aims to change people's views which previously considered water hyacinth as a nuisance plant into an economic opportunity. By processing water hyacinth into a marketable product, it is hoped that the community can increase their income while overcoming environmental problems

The present study targets carrying out an analysis of economic and environmental returns as an effect of the adoption of a circular economy in Italy. Some of the key concepts it focuses on are promotion of private circular investment, export of recyclable material, use of circular material, eco-innovation, material footprint, and contribution of renewable energy to the total energy. The present study is supported by the systematic analysis of international data related to the role of circular economy in increasing economic efficiency and reducing environmental costs. The results highlight that private circular investment is highly relevant for the creation of new opportunities for economic development and supporting new, innovative sectors, such as recycling technologies. The results also underlined that eco-innovation plays a crucial role in improving resource efficiency, material footprint reduction, and renewable energy. The study confirms that the circular economy can be a strategic opportunity for Italy to further contribute to renewable energy and to reduce its imported natural resources dependence in a way that is both sustainable and economically competitive. The present study provides valuable insights for decision-makers and policymakers to promote circular economy strategies at national and international levels.