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Tax is the main source of state financing in Indonesia. To facilitate the implementation of the task of collecting state money, the Directorate General of Taxes requires easy, cheap and efficient ways. One of the efficient, easy and cheap ways is also applied in the handling of tax crimes. Research in this paper is legal research that is precritative and applied. The source of the material used is the primary legal material and the secondary legal material, by means of the study of the library/document, techniques a interconnected legal analysis to be drawn conclusions . The purpose of this research is to find out other legal efforts that can be taken by taxpayers to resolve tax criminal violations ,without going through a trial in court.. In this paper, the author will review the case of PT VCI and outline the legal basis that can be used to make administrative settlements for similar cases that have not been decided by the Judiciary. The result of this research has been known, that the submission of cassation legal efforts by the public prosecutor has been granted by the Supreme Court and the Supreme Court has sentenced the Director of PT VCI, Jakarta to 2 years imprisonment and paid a fine of 3 times the state's losses.  

Tax is the main source of state financing in Indonesia. To facilitate the implementation of the task of collecting state money, the Directorate General of Taxes requires easy, cheap and efficient ways. One of the efficient, easy and cheap ways is also applied in the handling of tax crimes. Research in this paper is legal research that is precritative and applied. The source of the material used is the primary legal material and the secondary legal material, by means of the study of the library/document, techniques a interconnected legal analysis to be drawn conclusions . The purpose of this research is to find out other legal efforts that can be taken by taxpayers to resolve tax criminal violations ,without going through a trial in court.. In this paper, the author will review the case of PT VCI and outline the legal basis that can be used to make administrative settlements for similar cases that have not been decided by the Judiciary. The result of this research has been known, that the submission of cassation legal efforts by the public prosecutor has been granted by the Supreme Court and the Supreme Court has sentenced the Director of PT VCI, Jakarta to 2 years imprisonment and paid a fine of 3 times the state's losses.  

Bakpao which is processed with local food ingredients such as arrowroot tubers can increase the economic value and people's consumption power of local food ingredients. Arrowroot tubers can be used as a source of carbohydrates to replace rice and wheat flour. The objectives of this study are (1) to determine the acceptance of the community towards the most preferred rice balls with arrowroot flour substitution. (2) to determine the composition of the ingredients used in the manufacture of rice balls with the most preferred substitution of arrowroot flour. (3) to determine the process of making buns with the most preferred substitution of arrowroot flour. The methods and data analysis used in this research are library, experimental, documentation, sensory test and descriptive data analysis methods. The percentage of arrowroot flour substitution in the manufacture of arrowroot flour substitution buns was 20%, 30%, and 40% of the weight of wheat flour. The overall assessment using the highest ranking of the three samples with the criteria of shape, taste, color, texture, and aroma is the bakpao sample with the substitution of arrowroot flour by 20%.

Teak is a plant that produces attractive red and brown colors besides that it has many useful ingredients, so it is used as a natural dye. Researchers use teak leaves as a coloring agent in bodypainting. The purpose of this research is to create the use of teal leaves as a brown coloring agent in bodypaiting paint. The method used is the observation method, the library method, tehe experimental method, the documentation method, and the questionnaire method. Based on the feasibility test of the bodypainting product, it was found that the average score on the resulting color assessment inicator was 8,6 including the fairly decent category. On the texture assessment indicator, which is 8 and is included in the fairly decent category. On the aroma assessment indicator that is 7,3. And included in the category less feasible. Meanwhile, based on the results of the public test, it was found that te average score on the resulting color sharpness assessment indicator was 4, which was included in the proper category. In the humidity assessent indicator 4,2 is included in the very feasible category. In the indicator of coloring resistance assessment, with an average of 3 it is included in the category of quite decent enough. In the assessment inicator og the ease of removing bodypainting, which wa found with a score of 4,8 it was included in the very feasible category. The conclusion of this study is that the dye in teak leaves can be used as a natural dye in the manufacture of bodypainting. The best suggestion in this research is to add the aroma of bodypainting with essential oil in oerder to produce a fragrant aroma and for the packaging it must have a high appeal to the public. Further research is needed to determine the expiration date and color resistance of beetroot dyes.

Online media news is known for its lack of credibility in conveying information and its lack of prioritizing objectivity (accuracy, fairness , completeness) in pursuit of instantaneousness. There is quite a bit of news that puts Muslims in a corner, creating a negative image of the Islamic religion . This research aims to find out how the Radar Bogor media presents news content, as well as knowing the accuracy of news content about Islam on the Radar Bogor online media. This research uses the library research method or library study using Roland Barthes' Semiotics. The assessment categories in analyzing accuracy are in accordance with research conducted by the Press Council in reporting research on 28 newspapers in Java in 2004, including checking, writing errors, relevant news sources, title and content accuracy, photo and content accuracy. The results of the research show that in terms of checking and rechecking, suitability of photos and news content, relevant news sources, suitability of news titles and content, Radar Bogor accurately presents news about Islam. However, in news writing, the 5W 1 H element is complete, the sentences are connected to each other. In spelling, typos or typos were found in 6 news stories which did not reduce the original meaning.

The intelligence of students in the contemporary era is no longer traditionally measured from cognitive achievement alone. The development of research on children's intelligence states that the ability to multi-intelligence is currently needed in the era of Society 5.0. Because at this time one's intelligence is required to be able to balance the development of an increasingly fast era and changing situations that are uncertain. In Islamic education, human intelligence is based on divine values ​​contained in the Qur'an as the core principle of intelligence. Because the core of Islamic teachings is aimed at developing one's potential as well as leading to an optimal direction. This study is a library research, data is collected from various literatures, then the data is processed by synthesizing various relationships between existing data and analyzed by descriptive analysis. The results of the study indicate that in order to increase the intelligence of students in the 5.0 era, it is necessary to strengthen contemporary learning models that are relevant in Islamic education. This learning model increases critical-religious reasoning which becomes the capital for students not only to think rationally but also to strengthen the awareness of divinity.    

The research seeks to reveal the perspective of the truth about God, is library research with a philosophical inquiry approach. Primary data sources are from the Al-Qur'an and hadith, strengthened by secondary data from other literature, then analyzed for interpretation, comparison and reflection. The research resulted in the conclusion: Proving the truth of God is not only a topic of discussion for Western philosophers, but also Muslim philosophers and theologians, such as Muslim philosophers and theologians who were followers of the Mu'tazilah and al-Ash'ariyah. This proof is divided into two propositions, First, Argument a novitate mundi (dalil al-huduts), which emphasizes the temporality of the universe, and has actually been used popularly by Muslim theologians with a general procedure, proving the temporality of the universe, second, the postulate of possibility (dalil al-imkan), focuses on arguments from contingency. These two proofs confirm that God is real. In this way, the thoughts of Muslim philosophers increasingly strengthen the existence of the reality of God. After the formula for the nature of salbiyah is applied to all Gods, it can be seen that all Gods are void Gods, except Allah SWT who is true.  

The aims of this research include: (1) To find out the forms of marginalization and discrimination experienced by the character Nyai Ontosoroh in Pramoedya Ananta Toer's Romance of the Earth of Mankind. (2) To find out the form of resistance of the character Nyai Ontosoroh in Pramoedya Ananta Toer's Romance of the Earth of Mankind. This type of research is descriptive qualitative. The source of data obtained from this research is the book Earth of Mankind by Pramoedya Ananta Toer as primary data. Meanwhile, secondary data consists of information and references obtained scientifically from books, articles, the internet and mass media related to this research. The data collection technique used library, listening and note-taking techniques through critical discourse analysis developed by Sara Mills. The research results show that: (1) There are 6 data on marginalization experienced by the character Nyai Ontosoroh in the novel Earth of Mankind. In the family realm, the father's restriction/marginalization of rights and freedoms has made him a nyai or concubine (purchased slave). (2) There are 8 data on discrimination experienced by Nyai Ontosoroh. In the public sphere, she is seen by the general public as a woman who has no morals and is always looked down upon. (3) there are 11 data on the resistance of the figure Nyai Ontosoroh. Nyai Ontosoroh appears as the antithesis of the bad views about Nyai-Nyai. Nyai Ontosoroh emerged as the first Indigenous woman to fight European legal authority in defending her rights to her children and company.    

Human needs for vital living air, ranging from ablution, bathing, washing, latrine, cooking, washing, and so on. The limitation of clean water from PDAM is a necessity, because to meet the air needs of every resident who needs abundant raw water and adequate infrastructure. UNTAG Semarang campus which is located on Jl. Pawiyatan Luhur, Bendan Duwur Village, Gajahmungkur District, Semarang City has 7 main buildings. All of these buildings have daily water needs for toilets, ablution and watering plants around the buildings. The highest potential for rainwater harvesting at the UNTAG Semarang Campus is in February with the following potential catches: Faculty Building 233 m3, Fisip & FTP Building 211 m3, Faculty & Rectorate Building 321 m3, FEB & YPP 17 Building 229 m3, Rusunawa Building is 48 m3, Campus Mosque is 26 m3 and PMB Building & Library is 48 m3.

The aims of this study were 1) to determine the level of preference for the taste, aroma, texture and color of chocolate lava cake made from sorghum flour and cassava flour; and 2) knowing the composition of the chocolate lava cake ingredients based on sorghum flour and cassava flour which is the most preferred by the panelists. The methods used consist of library methods, experiments and hedonic tests. Result of the research to be explained descriptively. The results showed that the most preferred product by the panelists was 50% sorghum flour and 50% cassava flour. The average value of the product preference level is 4.73±0.81 (very like) for taste, 4.20±0.66 (very like) for aroma, 4.47±0.63 (very like) for texture and 4.73±0.58 (very much like) for color. The composition of chocolate lava cake is classified into the composition of the ingredients for the cake and the cake filling. The composition of the cake ingredients consists of 450 g dark cooking chocolate, 200 g brown sugar, 170 g olive oil, 50 g cocoa powder, 30 g sorghum flour, 30 g cassava flour, 20 g milk powder, 4 eggs, and ½  tsp baking powder. The composition of the cake filling ingredients consists of 200 g dark cooking chocolate and 15 g olive oil. It can be concluded, the selected product can be an alternative to healthy food products.

Making pralines filled with dried starfruit with the addition of cherry leaf powder, is an innovation in developing chocolate products, which are varied with candied starfruit filling. In the processing, candied star fruit and chocolate are added with cherry leaf powder, to add aroma to the pralines. The objectives of this study are: 1) To determine the characteristics of candied star fruit with the addition of cherry leaf powder. 2) Knowing the characteristics of candied star fruit pralines with the addition of cherry leaf powder. 3) Knowing the public's acceptance of pralines filled with candied star fruit with the addition of cherry leaf powder. The research methods used are library, experimental, documentation, organoleptic, and hedonic methods. Data analysis using descriptive. The results showed the characteristics of dried star fruit candied with the addition of cherry leaf powder, textured dry on the outside and soft on the inside, sweet taste like raisins, brownish yellow in color, and scented with cherry leaves. Characteristics of pralines filled with candied starfruit with the addition of cherry leaf powder, sweet taste, distinctive aroma of chocolate and cherry leaf powder, dense and slightly rough texture, dark brown color. Public acceptance of candied starfruit pralines with the addition of cherry leaf powder through hedonic test results, the most preferred and accepted by the community is product code 657. Suggestion, it is necessary to test the shelf life, and test the nutritional content of pralines filled with candied starfruit with the addition of powder cherry leaf.

Morning party dress is a dress worn in the morning and afternoon party occasions. Ready to wera dress are dress made with standard size. Thecottagecore themed ready to wear morning party dress prioritizes the choice of colors and shapes of the dress parts that give a simple impression of cottage life. This morning party dress uses fabric painting as decoration. The fabric painting motif used is a black orchid from Borneo forest. The purpose of making this final project is to find out the The process of making ready to wear themed cottagecore morning party dresses with black orchid fabric painting variation. The method used in this final project  is observation method, library method and documentation. The result of this final project is a ready to wear themed cottagecore morning party dresses with black orchid fabric painting variation according to the design made by author. The process of making a ready to wear themed cottagecore morning party dresses with black orchid fabric painting variation is as follows: determining the design, preparing tools and materials, determinig the size, making the basic pattern, pattern drafting, cutting, painting, sewing and finishing.

Reading and writing is the first commandment that was revealed by God to humans, It is an encouragement to mankind to read meaningful books and books of life about successful characters both in the Bible and who are currently the owners of Science (written on natural events) through reading here's gonna be know. Living in an oral culture from year to year, unable to manage a reading and writing culture. It should be realized that making a personal library at home. Has the house held many books of knowledge for children? Children who are students and students, because books are knowledge that must be added to in order to get clear water of knowledge. The tradition of reading which has now been widely practiced in the world of formal education should also be cultivated wherever and whenever. Make books a good friend, at church at school or wherever we are. every month the money is set aside to buy books to save for children, so that children do not bother when children study at school, smart children answer questions from teachers at school can excel through reading, reading and writing.

The purpose of this research is to find out whether there is a positive and significant influence between book collections and services on students' interest in reading at the library of SMP Negeri 36 Purworejo. This research is quantitative descriptive research because research data uses numbers to conclude the results of research conducted at the library of SMP Negeri 36 Purworejo. The population of this study were all students at SMP Negeri 36 Purworejo, totaling 571 students. The sample used was 58 students using accidental sampling. This research used data analysis methods, namely: multiple linear regression, coefficient of determination, t test and F test. The results of calculating the coefficient of determination show an adjusted R Square figure of 0.131 or 13.1%. This figure means that 13.1% of students' reading interest is influenced by book collection and service variables. Meanwhile, the remaining 86.9% is influenced by other variables outside the research such as personality factors, gender, level of education, health, mental state and habits. This research shows the results of t tabel of 1.672, t hitung of the book collection variable of 1.962 with a sig value of 0.055 so that H1 is accepted . Meanwhile, t hitung service variable is 1.412 with a sig value of 0.163 so that H2 is rejected. The f test shows a figure of ƒ tabel3.158 with a confidence level of 0.05 and ƒ hitung of 5.371 with a sig value of 0.007, then H3 which states that simultaneously there is a positive and significant influence between the book collection and service variables on students' reading interest in the library of State Middle School 36 Purworejo is accepted and Hodi is rejected. 

This study aims to examine the influence of price and quality of service on the satisfaction of people living in Rusunawa, Bayem Subdistrict, Kutoarjo District. The data collection technique in this research was obtained by observation, interviews, questionnaires, documentation and library studies. The population in this research is the people living in Rusunawa, Bayem Subdistrict, Kutoarjo District, numbering 54 families. The sampling technique used is a saturated sample, namely where all members are sampled. So the number of research samples is 54 families. Data collection methods are through observation, interviews, questionnaires, documentation and library studies. Data analysis techniques use multiple correlation analysis, multiple regression, tests and determination tests. The research results from multiple correlation analysis for the price variable obtained a value of 0.693 and for the service quality variable obtained a value of 0.679, so the relationship between the price variable and the service quality variable on public satisfaction is strong, because This figure is in the interval 0.60-0.799, which means it is strong. Multiple regression analysis produces the equation Y=3.320+0.501X1+0.329X2. The price variable has a coefficient of 0.501. The value of 0.501 means that if the value of the price variable increases by 1 unit and the other variable (service quality) is considered constant then the level of public satisfaction is 0.501. The service quality variable has a coefficient of 0.329. A value of 0.329 means that if the value of the service quality variable increases by 1 unit and the other variable (price) is considered constant then the level of public satisfaction is 0.329. Determination analysis produces an R Square figure of 0.526, this figure is called the coefficient of determination value. The determination value is 0.526 or 53%. This figure means that 53% of the level of community satisfaction can be explained using price and service quality variables. Meanwhile, the remaining 47% is likely influenced by other variables that were not studied, such as promotion and location. Hypothesis testing (t test) shows that between the price variable and consumer satisfaction there is a positive and significant influence so that H1 is accepted and H0 is rejected, then between the service quality variable and consumer satisfaction there is also a positive and significant influence so that H2 is accepted and H0 is rejected. The f test shows that the price variable and the service quality variable together have a positive and significant influence on consumer satisfaction so that H3 is accepted and H0 is rejected.

This study aims to examine the influence of service quality on the satisfaction of patients who visit RSU Palang Biru Kutoarjo. Data collection techniques in this research were obtained by means of observation, interviews, questionnaires, documentation and library studies. people. Data collection methods through observation, interviews, questionnaires, documentation and library studies. Data analysis techniques use , simple linear regression, t test and determination test research results. The simple linear regression line equation produces the equation Y= 29,271+0.601X1. The constant coefficient value results in 29,271. This means that if the value of the Health Services variable is 0 (zero), then the level or magnitude of the Patient Satisfaction variable is 29,271. The Health Services variable has a coefficient of 0.601. A value of 0.601 means that if the value of the Health Services variable increases by 1 unit and other variables are considered fixed or constant then the level of Patient Satisfaction is 0.601. Determination analysis produces an R Square of 0.326, this number is called the coefficient of determination value. The determination value is 0.326 or 32.6%. This figure means that 32.6% of patient satisfaction can be explained using the Health Service variable. Meanwhile, the remaining 67.4% (100%-32.6%) is likely influenced by other variables not studied such as comfort, facilities, etc. .Hypothesis testing (t test) shows that the Health Service variable (X1) has a positive and significant effect on Patient Satisfaction (Y). This means that the null hypothesis which states that there is no positive and significant influence between the Health Service variable on Patient Satisfaction is rejected and the working hypothesis (H1) which states that there is a positive and significant influence between Health Service and Patient Satisfaction is accepted. 

Character education strengthening occurs not only theoretically in the classroom but also through habituation in daily life. Using drama as a method for character education can be effective because drama is closely linked to character development. This article aims to discuss the affirmation of drama appreciation learning in relation to the importance of character education for fourth-semester students at STKIP Darussalam Cilacap. The researcher applies a literature review methodology, focusing on the use of texts and library literature as primary sources. The results indicate that regular drama appreciation learning activities have a positive impact on students' development. The findings highlight the significant contribution of drama appreciation learning to character education at STKIP Darussalam. It teaches students moral values, ethics, and responsibilities. Additionally, interaction during drama activities plays a key role in enhancing students' tolerance towards differing opinions, backgrounds, and cultures, creating a holistic educational environment. The presence of drama as an art form, both at the elementary school level and as part of higher education curricula, should impact by reflecting the reinforcement of character education in the digital era, which increasingly overlooks essential foundational aspects of life, such as efforts to build good personal and moral character. 

This research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

The marriage agreement is an agreement made between the prospective spouses which regulates the rights and obligations between the prospective partners after the marriage occurs. The main problem in this thesis is how Islamic law views the content and existence of a marriage agreement before the marriage ceremony and how the effectiveness of the marriage agreement is in an effort to prevent divorce. The writing method in this thesis is a descriptive qualitative method using a type of library research, namely research that aims to be carried out by reading books and collecting data contained in rooms related to libraries, such as books, journals and materials related to problems in research and etc. Data and data sources used in this study are primary data sources, secondary data sources and tertiary data sources. Methods of data collection using the method of research literature and documentation.‎ What is the view of Islamic law regarding the contents and existence of a marriage agreement before the marriage ceremony is that the law of a marriage agreement is mubah law (permit), in the sense that not everyone who is about to get married must agree, there are also those who do not want to make an agreement. Meanwhile, the content of the marriage agreement is related to anything, as long as it does not violate legal boundaries. How is the effectiveness of a marriage agreement in an effort to prevent divorce, namely in making a marriage agreement that has benefits including avoiding divorce, for example a husband and wife make an agreement if there is a divorce, the agreement is that if there is a divorce, property belongs to a wife, therefore the husband does not divorce his wife because if the husband divorces his wife then nothing will get.

Every human being is created in pairs between a man and a woman, thus forming a marital relationship. But navigating the marriage ship will not go the way you want it to, with divorce sometimes being a shortcut in the marital relationship. Divorce in marriage will have many repercussions, including raising children after divorce. As child support is often overlooked by heirs to their rights and obligations, Islamic law and civil law provide for alimony during marriage or after marriage (divorce). The methodology of this research uses a normative juridical approach and the type of research is library research. Then the primary data sources used are Islamic Family Law and Civil Law. The secondary data sources used are books related to problem formulation and discussion. The data validity testing technique in this research uses data source triangulation. The result of this study is that child maintenance after divorce according to Islamic family law is fully borne by the father, but this obligation can be reduced, if the father cannot work for a living (paralyzed, etc.) and does not have a trump card to give. Meanwhile, child maintenance after divorce according to the provisions of civil law is the responsibility of both parents.