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This study aims to analyze the role of securities as payroll instruments and legal components in the context of employment. This research uses qualitative methods while the type of research is descriptive. The results of this study indicate that securities as a payroll instrument are used as an effective payroll tool in the context of employment. Companies can issue securities in the form of investments to employees as a form of additional remuneration or incentives, such as company stock, bonds, or stock shares. While securities in the context of labor law that the use of securities as a remuneration instrument also has legal implications in the context of employment

Congregational establishment is a process in which a group of people decide to form an ecclesiastical community. The Holy Spirit played a very important role in the founding of the Christian community. In the early church founded by the apostles the role of the Holy Spirit was very important. The Holy Spirit who indwells everyone who has believed in Christ makes their lives change drastically. By using qualitative research methods by collecting several sources and books. With the aim of knowing the importance of the role of the holy spirit itself in the establishment of the church.

The problems faced by MSMEs are usually caused by the lack of breadth of product marketing reach. MSMEs in Karangan Village, Bareng District, also have problems in terms of product marketing. It is based on less attractive marketing. MSME players also lack creativity in marketing development. The purpose of this activity is to increase the knowledge of MSME actors about the importance of digital media for marketing and also build product identity. The methods used in this community service activity are survey and observation, interview, discussion, and application. The results obtained from this community service activity are marketing assistance activities by utilizing digital media and assistance in making attractive logo and product packaging designs, providing knowledge to MSME actors about digital media that can be used in product marketing, and can improve brand identity.

Ice cubes are a food product that is often consumed by the community. Ice cubes are usually mixed in drinks to add freshness. Ice cubes are made from drinking water frozen at 0°C, although low temperatures can inhibit the growth of microorganism cells, ice cubes still have the possibility of containing contaminant microorganisms. Ice cubes that can cause diarrhea are ice cubes that contain pathogenic bacteria, one of which is Escherichia coli. Therefore it is necessary to check the quality of ice cubes microbiologically. This study aims to detect the presence of Escherichia coli in ice cubes sold by food stalls in the Liliba Village, Kupang. This type of research uses a descriptive method, where the population in this study is ice cubes which are sold in 10 different stalls in Liliba Kupang Village. The method used is Most Probable Number (MPN) with a variance of 5-1-1 followed by Gram staining and IMVIC test. From the results of the study, it can be found that ice cubes are sold in food stalls in Liliba Kupang Village, from 10 samples of ice cubes there is 1 sample that contains 10% Escherichia coli bacteria.

The position of the Committee for State Receivables (PUPN), from a constitutional point of view, should be able to become a strong and professional representative interdepartmental institution in line with the goals and expectations of its establishment in accordance with laws and regulations to support the wheels of the economy and benefit the country's finances at a macro level. The problem in this study is regarding how PUPN's authority is viewed from the point of view of the legal system theory. The method used in this research is descriptive research method with a normative juridical approach. Law Number 49 Prp of 1960 concerning the Committee for State Receivable Affairs, is the forerunner of the paradigm for settlement of State Receivables by incorporating elements of managing and collecting state debts with very effective and strong authority from a legal standpoint. In addition, the institutional form that is interdepartmental gives a special image and the presence of law enforcement officials in it can have a significant psychological effect on the debt guarantor. Not to mention that the PUPN itself is equipped with parate execution powers which are the same as the court's execution powers.

The problem that often occurs is that some people do not understand the existence of exemplary values contained in the folklore of Bulusan. This study aims to describe exemplary values in the Bulusan folklore, namely the religious values and moral values contained in the Bulusan folklore. The method used in this study is qualitative with a qualitative descriptive analysis method and the data sources come from community leaders, village heads, local residents, and practitioners who are experts in knowing and understanding Bulusan folklore. In this study using data collection techniques by way of observation, interviews, recording, recording, photographing, and transcription. In this study, the validity of the data was used, namely triangulation of sources, time, and techniques. Based on the analysis of the data obtained in the Bulusan Folklore, there are also character values that can serve as guidelines and examples for the whole community, especially young people for the next generation. The origins of the Bulusan folklore have several religious values and moral values contained in it. The content of religious values in Bulusan folklore includes obedience, belief, and practice. The moral values contained in the Bulusan folklore are the values of mutual cooperation, obedience, and politeness.  

Credit Guarantee in the Syndicated Bank Credit Agreement is the most important guarantee in the Syndicated Credit Agreement which is the main discussion in this Legal Writing. The method that the author uses in this legal research is normative juridical, where the documents used as guidelines in the preparation are primary legal documents and secondary legal documents. The Credit Guarantee in the Syndicated Credit Agreement that I will use is a credit guarantee with concession rights which includes toll road concession revenues, escrow accounts, and insurance claims. The Credit Guarantee is important to cover or guarantee the Creditors in the Syndicated Bank in the event of a default or bad credit or default from the Debtor. Collateral as regulated in Law number 7 of 1992 concerning Banking as amended by Law number 10 of 1998 concerning Amendments to Law number 7 of 1992 concerning Banking, guarantee is defined as "faith in faith and ability and ability of the customer or debtor to pay off the debt or return the financing as agreed. Credit guarantees (debts) as regulated in article 1131 of the Civil Code are "all objects of the debtor, both movable and immovable, both existing and those that will exist in the future, become dependents for all individual engagements". The credit guarantee that will be discussed in this legal writing is the credit guarantee in the Syndicate Credit Agreement or syndicate loan in the form of concessions. Concession is the granting of rights, permits, or land by the Government, companies, individuals, or other legal entities. The granting of concession rights is generally applied to the development of partnerships between the government and the private sector. Syndicated credit is one of the types of credit, but the difference in Syndicated Loans is related to the number of creditors. In the Syndicated Credit Agreement, the creditor is more than one creditor. The discussion of Syndicated Credit Guarantee that will be discussed in this legal writing is the Credit Guarantee in the Syndicated Credit Agreement between PT. JJP with PT. BNI Bank, PT. Bank Mandiri, PT. Bank BRI and PT. Bank BPD Central Java in terms of the construction of the Semarang Toll Road. The object of the Credit Guarantee in the Syndicated Credit Agreement in the form of Concession Rights which is not a fiduciary or mortgage must be made in the agreement related to the risks that will occur as a result of the syndicated credit agreement, especially on the guarantee so that no party is harmed from the syndicated credit agreement and development can run smoothly. In this regard, the Government should always be innovative towards legal regulations in line with development progress so that they do not become legal problems in the future.  

This research was conducted to overcome the problem of low numeracy skills in grade 2 students of SD Negeri Galengdowo 2 Wonosalam. Therefore the researchers made efforts to improve students' reading skills through the Jaritmatika method. This research involved 40 grade 2 students of SD Negeri Galengdowo 2 Wonosalam. The design of this study was classroom action research. From the results of the research, the average score in cycle I was 62.41% of 40 grade 1 students at SD Negeri Galengdowo 2 Wonosalam. Whereas in cycle II the learning completeness that has been achieved classically is 74.88%.    

The purpose of this study was to find out the learning outcomes of students at the elementary level through the Role Playing method. The learning outcomes of each student are different so there is a need for this research to examine this. Based on the results of student evaluations in learning material for fiction stories, fifth grade students at SDN Pandan showed very low learning evaluation results. This can be seen from several students, who obtained a 60% level of learning outcomes. This happens because of the lack of students in understanding the Role Playing material. This study uses a type of classroom action research using data collection techniques in the form of observation and tests. The research instrument used observation sheets in the form of teacher activity observation sheets and student observation sheets. The data analysis technique used is descriptive qualitative.  

This study uses a financial ratio approach to examine the financial performance of Tri Banyan Tirta Tbk. This research is a quantitative descriptive study that uses financial data from businesses for two years between 2021 and 2022. Liquidity ratios, solvency ratios, profitability ratios, and activity ratios are all included in the financial ratio method. Based on the research results, it can be interpreted that the financial performance of Tri Banyan Tirta Tbk has decreased during the study period. Therefore, it is necessary to make efforts to improve financial performance by implementing effective and efficient business strategies and good risk management. In addition, the company also needs to improve operational performance and efficiency in the use of assets to develop the business in a sustainable manner in the future.

Hospitalization is a process that requires children to undergo treatment and therapy at the hospital until they return home. The impact of hospitalization that is most often experienced by children is anxiety. Anxiety experienced by children during hospitalization can be overcome by playing therapy. The purpose of this study was to determine the effect of giving playing ball therapy to hospitalized children with anxiety before examining vital signs. This research method is a descriptive study, with a sample of 2 people in the Hospital of Temanggung Regency. The instrument used to measure anxiety levels is the Spence Children's Anxiety Scale (SCAS). Respondents were given play therapy 3 times in 3 days. The results of this study indicate that the anxiety level of hospitalized children decreased from an average score of 36, namely the moderate anxiety category, to an average score of 20, mild anxiety category.    

The development of digital technology has had a significant impact on the use of demand deposits in the trading business. This discussion aims to analyze the effect of the application of digital technology on the use of demand deposits in the retail industry. Several retail companies are still facing challenges related to technological infrastructure and the availability of reliable internet access. In order to optimize the use of demand deposits in the trading business with the adoption of digital technology, retail companies need to involve employees in training and developing technology skills. Attention to data protection and customer privacy is also required and the development of strategies to promote consumer acceptance of digital payment methods.    

Human resources is the prime mover in a company, so it is important for companies to create something that could encourage each of its employees to produce achievements in their work. The purpose of this study was to determine training and motivation on employee performance. The method used in this study is using qualitative methods. Training functions is to provide opportunities for employees to increase their knowledge and insight so it can increase their work productivity and develop themselves, as well as contribute to the progress of the company in order to achieve the results set by the company. Training contributes positively to employee performance. Motivational factors play an important role in increasing employee productivity. More attention is needed on the selected training methods, facilities, equipment and the ability of the instructors to deliver training materials. An appeal to companies to be able to provide encouragement, encouragement, appreciation to employees who excel in order to increase employee motivation to complete the job as well.

Religious intolerance in Indonesia is quite high. In 2013 there were 245 violations of religious freedom. The attitude of intolerance found in the educational environment affects the learning outcomes of student. Research purposes: 1) To find out that learning using the LKS assisted NHT method has achieved completeness 2) to determine the effect of tolerance on the learning outcomes. 3) To find out changes in student learning achievement by applying the LKS assisted NHT method. Researchers used quantitative experimental research with the instruments: self-assessment questionnaires and knowledge tests. The results average score of tolerance assessment was 82.37 indicating that the LKS assisted NHT method was effective in increasing tolerance and PAK learning outcomes. The posttest score increased with a class average of 86.37. The regression test showed a positive effect of tolerance on learning achievement of 84%. The LKS assisted NHT method is effective in increasing PAK tolerance and learning achievement.

Ciherang Village is one of the villages in Banjarsari District, Ciamis Regency that implements an information technology-based financial management system, namely Siskeudes. The Siskeudes application itself is a tool intended for the Village Government in Village Financial Management starting from the planning, implementation, administration, reporting, and accountability stages in a computerized manner. The purpose of using this Siskeudes application system is to improve the quality of accountability in village financial management. This is in accordance with what is stated in the law regarding financial management which contains various activities starting from planning, implementation, administration, reporting, and accountability. This type of research is an explanatory survey. The selection of this method is based on the consideration that this method not only explains or describes empirical facts in the field, but will also explain the analysis of influence. The method is a research method that highlights the relationship or influence between research variables by testing previously formulated hypotheses. The location of the research is in Ciherang Village, Banjarsari District, Ciamis Regency. The population of this study is village officials who are members of the village government headed by a village head using census techniques. Based on the description of the research results and discussions that have been carried out, the researcher can conclude that the financial management system in the Ciherang Village Government is considered quite good. This can be seen from the implementation of management that is in accordance with existing regulations, although it still needs to be improved, especially in terms of community participation and discipline applied to village officials in the Ciherang Village Government.    

This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.

The research was conducted for the sole purpose of knowing the legality of establishing a foundation as a legal entity operating in the social, religious, and humanitarian fields, in this case the foundation was founded by foreigners. This research uses a method with normative research in addition to legislation is used as an approach, in addition to facts and conceptual analysis used as an approach in this research method. The results of the study indicate that the legali ty of the establishment of a foundation by foreigners in Indonesia has now been determined in Law Number 28 of 2004 concerning Amendments to Law Number 16 of 2001 concerning Foundations where foreigners in this context have more opportunities to set up a foundation. Regulations on foreign foundations are related to their establishment which are further emphasized in Government Regulation Number 63 of 2008 concerning the Implementation of the Law on Foundations as an implementing regulation that provides legal certainty to foreigners in establishing a foundation. as well as the nation, and the State of Indonesia.

Globalization becomes inevitable for almost all aspects of life, especially in the industrial sector. Globalization has brought the industry to experience a structural transformation that focuses on technology. The structural transformation experienced by the industrial sector may have positive and negative effects, not only for the industry itself, but for the surrounding communities and the environment. The research method used in this research is initiative descriptive qualitatively by writing observation written, with data in the form of field notes. Technological advances are tested on the areas of the industry, is; Production, Research and Development / Research and Development (R & D), operational management, logistics and supply chain management, finance and accounting, human resources (HR), marketing and sales, information technology (IT), laws and compliance, and customer service

Sanctions are an important closing part in administrative law. In a sociological context, sanctions are a form of law enforcement effort. Law enforcement is a process to make legal wishes come true. The sanctions themselves can be in the form of criminal sanctions, civil sanctions, and also administrative sanctions. The purpose of this study is to find out the prosecution of people who do not use masks according to governor regulations and to find out the criminal status of people who are subject to administrative fines including criminal acts according to the article regarding the application of discipline to health protocols in the new era of life. This research method uses normative legal research methods. The results of the study show that the application of sanctions for violations of health protocols during the Covid-19 pandemic in Indonesia is regulated in various Mayoral or Governor Regulations of each region by imposing written warning sanctions, administrative sanctions, social sanctions and criminal sanctions on violators.

In Indonesia, 8% of pre-school children experience speech and language disorders. Almost 20% of 2 year old children have speech delays and language disorders, speech delays most often occur at ages 3-16 years. The research method is correlative with a cross sectional approach. Sampling used a total sampling technique, namely where samples were taken from the entire population, namely 67 mothers with toddlers. Data collection in this research used primary and secondary data. Data analysis was carried out univariate and bivariate using the chi-square test. Mothers' knowledge in the good category regarding growth and development was 26 respondents (38%). Mothers' knowledge in the poor category regarding growth and development was 41 respondents (61%). Able to detect growth and development disorders in toddlers, namely 30 respondents (44%) The statistical test results with a p-value of 0.023 < 0.05 and OR= 4.26 so that the alternative hypothesis is accepted, which means there is a significant relationship between the relationship between mother's knowledge about toddler growth and development. early detection of growth and development disorders for toddlers at Posyandu, Bangun Rejo village, Tanjung Morawa sub-district. The results of this research are to increase mothers' knowledge and insight regarding the growth and development of toddlers so that they are better able to detect the growth and development of toddlers.