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This work aims to visualize various issues related to insomnia. It reflects the author's concern about how insomnia disrupts human activity and physical health. The creation of this artwork explores how to translate the concept of insomnia into figurative abstract painting. The methods and processes used in creating this abstract figurative artwork involve several stages: (1) Preparation, (2) Elaboration, (3) Synthesis, (4) Concept Realization, and (5) Completion. The technique employed is acrylic on canvas. The result of this work, visualized on a two-dimensional medium, has led to the development of titles such as “Keseimbangan” (Balance), “Kasih Sayang” (Affection), “Dedikasi Orang Tua” (Parental Dedication), “Pilihan” (Choice), “Cinta Pertama” (First Love), “Kampak Pertahanan” (Defense Axe), “Pistol Kehidupan” (Life Pistol), “Rumah Rantau” (Home Away), and “Sajian Bonsai” (Bonsai Presentation).

Community service through the Real Work Lecture (KKN) program is one way for students to contribute to overcoming various problems faced by society. One of the problems encountered in Tanjung Limau Village is land disputes. Land disputes are a problem that often occurs in various regions, especially in developing countries like Indonesia. This conflict can arise due to unclear ownership status, overlapping claims, or government policies that do not support the community. This research aims to determine the process of resolving land disputes in Tanjung Limau Village through mediation. Tanjung Limau Village, located in Muara Badak District, Kutai Kertanegara Regency, East Kalimantan Province, faces complex land disputes. Many residents do not have legal proof of land ownership, such as a Certificate of Ownership (SHM) or Statement of Physical Land Control (SPPFBT). This triggers endless disputes in society. This research uses research methods with a sociological juridical approach. Data was collected through observations and interviews with village officials, RT heads, and residents of Tanjung Limau Village. The data was then processed using qualitative descriptive methods. The research results show that many land disputes in Tanjung Limau Village are resolved through mediation. Mediation was chosen because it was considered more effective and efficient than litigation. Legal education with the theme "Legal Awareness in Mediating Land Disputes" was held to increase public understanding of the importance of mediation in accordance with legal procedures. This research found that the option of resolving land disputes through mediation has advantages because it can lead the parties to the realization of a permanent and sustainable peace agreement. Mediation is also an important step to be taken by parties involved in court proceedings, so that it can reduce the burden of cases in court and strengthen the function of court institutions in resolving disputes.

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

KKN activities in Sumberarum Village Hamlet II are directed at realizing a more religious, clean, and creative village. The main issues identified were the lack of community participation in religious activities, lack of awareness of the importance of environmental hygiene, and limited economic opportunities for the community. The research objectives include increasing community participation in religious activities, increasing awareness of the importance of environmental cleanliness, empowering the community through handicraft training, and encouraging young children to recognize themselves. The research methods used include observation, interviews, documentation, and evaluation. The programs carried out include religious competitions in the month of Muharram, mutual cooperation for environmental empowerment, self-introduction education for kindergarten children, making signposts for the kadun, RT / RW, and mosque, and training in making handicrafts from palm trunks. The results of these activities show an improvement in the quality of community life, among others reflected in the increased participation in religious activities, the realization of a cleaner and more organized environment, and the growth of community interest in developing handicraft businesses. In addition, educational activities for kindergarten children also have a positive impact on child development.

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.

The purpose of the final work is to visualize the characteristics of antisocial traits in order to increase knowledge about antisocial traits and avoid them. The method of creation carried out in the final work has stages from the beginning of the process to the end, namely the preparation, elaboration, synthesis, concept realization, and completion or finishing stages in the work. In the process of making the final work measuring 50 cm x 40 cm using the Filter Printing technique, there are 10 pieces with the titles namely: Sharp Gaze, Charismatic, Impulsive, Foothold, Liar, No Regrets, Wolf in Sheep's Clothing, Manipulator v.1, Manipulator v.2, Manipulator v3.

This research is motivated by the increase and decrease in Original Regional Income at the One Stop Integrated Services Investment and Labor Service of Mojokerto City for the 2020 - 2023 period. The aim of this research is to find out how financial performance is measured by financial ratios. This type of research uses descriptive quantitative using secondary data in the form of budget realization reports for the One Stop Integrated Services Investment and Labor Service of Mojokerto City. This data analysis technique uses Financial Ratios. The results of the analysis show that there are fluctuations in performance which are influenced by various factors, including the COVID-19 pandemic which caused a decrease in investment and budget realization in 2020 and 2021. However, there was a recovery in 2022 with an increase in budget realization of up to 119%, reflecting the post-economic revival -pandemic. In 2023, the focus shifts to strengthening and sustaining economic recovery, with satisfactory performance results in several indicators, such as increasing the realized value of capital investment and the number of investors. However, there is a significant decline in the effectiveness ratio in 2023, indicating challenges in achieving budget targets. Overall, this research highlights the importance of adaptive strategies and strengthening institutional capacity to deal with changing economic dynamics, as well as the need for more effective policies to achieve long-term goals.

This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.

The development of ceramic craft in West Sumatra reveals significant potential for productive economic sectors due to the abundance of clay. This study focuses on applying Minangkabau motifs as decorative elements on ornamental ceramics using the wax resist technique. The aim is to integrate traditional Minangkabau designs into ceramics, introduce a new decorative technique, and preserve local culture through craftsmanship. The method employed includes five stages of the art consortium: preparation, elaboration, synthesis, realization of the concept, and completion. The result is seven ceramic pieces featuring motifs such as “Pucuak Rabuang” and “Carano Kanso,” utilizing stoneware clay and wax resist techniques to create unique designs while enhancing appreciation for ceramic art and local culture. The implications of this work include improved understanding of ceramics and cultural motifs, as well as encouragement for artisans to incorporate cultural elements into their products. This work is expected to contribute to the development of ceramic craft in West Sumatra and serve as a study resource for art education institutions.    

Abstract One of the government organizations tasked with managing affairs in its operational area in order to protect, be responsive, resolve, and rescue protected from fire is the Padangsidimpuan City Fire and Rescue Service. Performance is a term used to describe how well the implementation efforts in fulfilling the vision and mission of the organization. This research is in order to evaluate the effectiveness of the expenditure budget, namely from 2018 to 2022. The purpose of this budget capability evaluation is to assess the absorption of expenditure during the budget period. This study used a qualitative methodology combined with quantitative data collection and documentation methods. Descriptive analysis methods were used using efficiency ratios, expenditure growth analysis, operating expenditure and capital expenditure compatibility analysis, expenditure variance analysis. Based on the results of research using expenditure variance analysis, budget performance can be said to be good because there are no expenditures that exceed the budget. Analysis of expenditure growth between 2018-2022 shows positive growth. The findings of the expenditure conformity analysis show that operational costs use more of the expenditure budget than capital expenditure. In addition, with an average of 92.05%, the efficiency ratio of budget realization indicates that the use of the 2018-2022 budget is less efficient.

This study explores the impact of cultural tourism industry policy on travelers' usage satisfaction. As a cornerstone of the industry that advances the cultural sector, tourism plays a crucial role in promoting the realization of high-quality culture and tourism goals and significantly contributes to overall economic development. The potential insights on tourist satisfaction, essential for upgrading scenic spots, attracting tourists, improving service quality and user satisfaction, building an independent tourism brand, driving employment, and promoting regional economic development, are revealed in this study involving 380 respondents. The results show that tourists’ usage satisfaction with cultural tourism industry policy is influenced by policy perception, policy implementation, and overall policy development.      

This research aims to find out about the phenomenon of legal protection for consumers using thrift fashion goods in the Andalas market, Gorontalo City and the factors that hinder consumer protection for users of thrift fashion goods in the Andalas market, Gorontalo City. This research uses empirical legal research methods which are carried out by collecting data through observation and interviews. The results of this research indicate that Consumer Protection is regulated in Law no. 8 of 1999 which is a replacement for Law no. 3 of 1989 concerning Telecommunications. The consumer protection law itself regulates the rights and obligations of consumers, including producers, who act to meet consumer needs and ensure the realization of legal protection for the benefit of others. In essence, consumer protection is the consumer's own right, including the activities and movements of the sales industry which are currently being widely discussed and highlighted, especially the buying and selling of imported second-hand clothing, known as thrifting, namely the activity of shopping for used goods such as clothes and other types, whose prices are very high. cheaper, as well as factors that hinder the provision of this protection and make it not work as it should. In the city of Gorontalo itself, there are problems in providing consumer protection for the sale of imported second-hand clothing, namely; strong desire on the part of sellers and buyers, law enforcement is limited to socialization and appeals without confiscation and sanctions, and lack of public awareness.

. Legal Protection for the Implementation of Execution of Dependent Rights in Conventional Banks, which includes Research Objectives. For legal protection of the mechanism for the execution of the right of dependency in the return of debtors to the convention bank. Analyze the settlement of cases against bad debtors' assets to traditional banks and the execution of dependant rights in the process of loan repayment. How far studies on dependent rights execution in traditional banks have gone in terms of legal protections. Procedures for Conducting Studies The studies utilized are of a legal normative type. The study's findings Law 49/Prp of 1960, pertaining to the State Receivables Affairs Committee (PUPN Law), protects the right of dependents to the return of debts owed by government commercial banks. It is the responsibility of the State Receivables Affairs Committee ("PUPN"), established by law, to oversee the administration of all State Receivables. The execution of dependent rights in the return of debtors' assets to traditional banks and the settlement of bad credit cases were both inefficient and unsuccessful because, in reality, they could not recover the debts owed by the debtors. In summary Compared to the value of new bad credit cases submitted by traditional banks, the realization of receipts from the process of executing the right of dependency every year is significantly lower. As a result, the State Receivables and Auction Service Office (henceforth KP2LN) takes over the handling of receivables from traditional banks.

Community empowerment through community-based tourism is applied in the tourism village concept. Omah Pinter Petani is one of the tourist destinations developed through the concept of a Tourism Village in the City of Semarang. OPP has an agricultural educational tourism concept. The aim of this research is to examine the sustainability of Community Empowerment in making educational tour packages on durian skin fertilizer. By applying three methods, namely community empowerment, local potential base, and comprehensive activities. This has been carried out in the form of socialization, training and program realization, and monitoring and evaluation. With the results of processing durian skin waste combined with agricultural outbound activities as a tourism package at Omah Pinter Petani with the name 'Mas Duren'.

This study aims to analyze how the Accounting Information System is applied to BAZNAS Binjai City. This type of research is qualitative descriptive by using interview, observation, and documentation techniques as data collection techniques. The results of this study show the realization of the Accounting Information System at BAZNAS Binjai City with the standard that has been written in PSAK 109 and has been well computerized so that it can produce information about the utilization of zakat in BAZNAS Binjai City for the community. This study also shows how the form of zakat fund management in BAZNAS Binjai City with recognition, measurement, presentation and disclosure in accordance with PSAK 109 as the main basis for zakat fund management regulations that have been stipulated by Law No. 23 of 2011. While the knowledge of the people of Binjai City about zakat management institutions such as BAZNAS Binjai City can affect the trust of muzzaki candidates in BAZNAS Binjai City to entrust their zakat to BAZNAS Binjai City.

For the realization of the educational goals of Islamic education, it is necessary to consider that everything supports the success of the educational program. Because success in the learning process is one of the most important factors. For this reason, it is necessary to create a conducive atmosphere in the learning process, so that students are really interested and actively participate in the learning process.In relation to efforts to create a conducive atmosphere, the media and educational tools can Because media and educational tools are means that help the learning process, especially those related to the sense of hearing and vision. With the availability of teaching tools and media, teachers can create various classroom situations, determine teaching methods to be used in different situations and create a healthy emotional climate among their students. In fact, this teaching tool/media further helps teachers bring world into the classroom.

The management of waste retribution in Semarang City has encountered problems with low target achievement of retribution. This can hamper the government's efforts in providing optimal waste management services. This study aims to describe and analyze the management of waste retribution as a reference to plan for increasing the target and realization achievement of waste retribution in Semarang City. This research uses a qualitative approach with a phenomenological method involving in-depth interviews, data reduction, inductive analysis, data validity, and drawing conclusions, using an administrative theory approach with the principles of planning, organizing, directing, and controlling as a framework for thinking about waste retribution management. The results show that the planning process is not yet optimal, the organization is not yet effective, the direction of fund use is quite effective, and the control is strict but financial reporting needs improvement in transparency and accountability. The suggestions given include increasing socialization and education, forming a special unit to manage retribution, evaluating and adjusting tariffs, increasing transparency in financial reporting, and involving stakeholders in monitoring and evaluation.

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.

The unitary state of the Republic of Indonesia is a legal state that upholds the supremacy of law and justice for all its citizens. However, in practice, Indonesian law enforcement officials still face various challenges and obstacles that threaten the integrity of the country. the realization of justice and equality throughout the country. The aim of this journal is to analyze the foundation of Indonesian legal supremacy in Indonesia and identify steps that can be taken to improve fair and objective law enforcement in Indonesia.