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This study was conducted to determine the fair value of shares of banking sector companies for the period 2022. We evaluated the stocks of five companies listed on the Indonesia Stock Exchange based on two approaches: the dividend discount model and the price-to-earnings ratio . The survey results of five companies show that two companies are undervalued and three companies are overvalued. If an investor is undervalued, he can decide to buy the stock, while an overvalued investor can sell the stock.

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

The importance of hedging is manifested in an international context, multinational companies face unique challenges related to currency fluctuations and geopolitical risks. PT Astra as a leading company in Indonesia with a very diverse business portfolio, is an interesting subject to be researched related to the strategies and hedging practices applied. Hedging can be done through various financial instruments such as futures, options, swaps, and other derivative instruments.  PT Astra has successfully implemented an effective hedging strategy in dealing with risks in the automotive industry. This success is supported by the involvement of related parties, coordination between departments, and a good understanding of risk factors.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agility audits in detecting misappropriation of assets that emerged in the post-Covid-19 pandemic. The type of data in this research is qualitative. The data source for this research is secondary data. Remote audit and agility audit represent a paradigm shift in audit practice from traditional to modern. Remote Audit allows the audit process to be carried out remotely, which is increasingly important in technological transformation. Meanwhile, audit agility focuses on increasing the ability to respond to change and efficiency in the audit process. Remote audits can provide efficiency and effectiveness in the audit process, provided that the process is supported by both the auditor and the audited party. In addition, this approach allows auditors to carry out analytical procedures with electronic evidence, interactions with auditees, and reporting that contains reliable financial data.

Land has a fundamental role in the life of every citizen. Its importance can be seen from the enthusiasm of individuals in acquiring and maintaining land as a gift from God Almighty. As an agricultural country, Indonesia recognizes the importance of land as a source of people's welfare and as a foundation for industrial, agricultural and residential activities. Land issues are complex, especially after independence, with the dualism of agrarian law between colonial law and customary law. To overcome this, the government implemented Law Number 5 of 1960 concerning Agrarian Affairs, which eliminated this dualism and made Customary Law the material basis. This is in line with the principle of unified agrarian law for all regions of Indonesia. However, the issue of land control, especially vacant land or state land, creates legal uncertainty. Clarity of regulations is needed that provide legal protection for individuals who use land with good intentions, confirming the ownership status of the land. This is important so that the use of land for subsistence needs can be regulated legally, maintaining a balance between state interests and individual rights

The aims of this research are: to know and understand the juridical analysis of the cancellation of land certificates by judges in the city of Gorontalo and to know and understand the judge's considerations regarding the cancellation of land certificates from an administrative perspective. The method used in this research is normative legal research obtained through literature study and primary data obtained in the field. This research took place at the Gorontalo City District Court. The results obtained from this research are that land is a requirement to achieve legal certainty and legal protection of land rights. Conditions for achieving legal certainty and legal protection of land rights. Land registration not only functions to protect the owner, but also functions to find out the status of the land plot, who the owner is, what rights they have, how big it is, what it is used for and so on. In this different legal position, the legal assessment by the judge becomes different, where the sale and purchase deed has the position of assessing the law of the agreement and is subject to the terms of the validity of the agreement, and if it is made illegally the sale and purchase deed can be canceled by the district court. 

This study aims to determine the implementation of Law No. 41 of 2009 concerning Protection of Sustainable Food Agriculture Land in Surakarta City and its obstacles. Research background, that the development of food security and sovereignty needs to be carried out through the provision and establishment of sustainable food agricultural land. But in urban areas, efforts to maintain the existence of agricultural land are quite complicated problems. The high demand for land due to the development of housing, trade, services, industry and others causes a large proportion of the agricultural area to continue to decline every year. The promulgation of Law No. 41 of 2009 concerning Protection of Sustainable Food Agriculture Land is expected to reduce the high rate of conversion of rice fields and maintain their ecological functions. This type of research is an empirical legal research. The nature of the research is descriptive because it wants to describe the implementation of Law Number 41 of 2009 concerning Protection of Sustainable Food Agriculture Land in Surakarta City. The results of the study, that the implementation of Law Number 41 of 2009 concerning Land Sustainable food agriculture in the City of Surakarta was only at the stage of inventorying paddy fields and had not yet arrived at the formation of a Regional Regulation. The reason is that paddy fields in the city of Surakarta are not productive because there is no technical irrigation network available, the majority of the livelihoods of the people of Surakarta are not as farmers, and the high demands of settlement needs as a consequence of the development of urban areas. This is in accordance with the results of identification by the Department of Agriculture, BPN and BAPPEDA that out of 111 hectares of agricultural land listed in the Regional Spatial Planning of Surakarta City No. 1 of 2012, the total area of agricultural land is less than 111 hectares and only 80-90 hectares of land. agriculture that is not cultivated and partly in the form of paddy fields surrounded by housing. The absence of a regional regulation that stipulates the protection of sustainable agricultural land causes in practice there is no clarity regarding protected land, sanctions for violations or incentives that will be accepted by the community if they do not carry out or protect the agricultural land they own.

One of the main pillars of effective democracy is freedom of speech, which allows everyone to express their opinions and perspectives freely without fear of facing repressive actions or unjustified barriers. Everyone is entitled to the freedom of association, assembly, and speech, as stated in Article 28E (3) of the 1945 Constitution. The aim of this research is to study the legal aspects of the existence of hate speech on social media. This study examines the current legal framework governing freedom of speech and efforts to protect human rights in relation to racial harassment by reviewing existing legal regulations. The research method employed is literature review (bibliographical study). In legal research, the normative jurisprudence method is based on legal provisions such as human rights books' regulations, as well as information from research journals related to the research subject. Initial research findings suggest that hate speech is not a form of freedom of speech, and society should not respond to hate speech with more hateful speech. Instead, they can report hate speech content to the Ministry of Communication and Informatics for removal. The Information and Electronic Transactions Law (ITE Law) can serve as a resolution due to the existence of hate speech on social media by proving the occurrence of hate speech, whether it involves defamation or hate speech against Ethnicity, Religion, Race, or Inter-group relations.   Keywords: HAM, ITE Law, Hate Speech

This study aims to examine how law enforcement against illegal fishing and overfishing in the Indonesian ocean region is carried out by "Foreign Countries" such as Malaysia, Vietnam and other countries. We know that marine resources, in this case fisheries in Indonesia, are one form of the country's "defense" aspects. Indonesia's Exclusive Economic Zone or called ZEEI in the North Natuna Sea is an area that is often the case. For example, Indonesia there will be arrests of Vietnamese – flagged fishing vessels in early 2023 and until November 2018 the Indonesian Government had handled 134 illegal fishing cases and 41 of them had permanent legal force. Illegal fishing itself is often associated with large-scale fishing or overfishing thatresults in damage to the underwater ecosystem. Underwater ecosystems will become extinct if illegal fishing and overfishing cases are not seriously handled by the Government and Law Enforcement Officials. Foreign ships of illegal fishing and overfishing can be sanctioned in the form of violations of Law Number 31 of 2004 concerning Fisheries as amended by Law Number 45 of 2009 with the threat of a maximum prison sentence of 6 years and a maximum of Rp 20 billion rupiah. Also in the 1945 Constitution of the Republic of Indonesia mandates in article 27 paragraph (3) and article 30 paragraph (1) that state defense and security are the rights and obligations of each citizen to participate in the national defense and security effort and defending the country. The data collection method

Religious values aare very important in education. These values also influence the way everyone behaves in the organization. Religious values such as human connection with Allah SWT, the seriousness of conscience, and other religious values are internalized as part of the organizational culture. Apart from that, research has shown that the application of Islamic values in organizational culture such a worshio, trust, responsibility, fairness, ihsan, mutual hep, makes organizations more Islamic. Overall, religious values, especially in the Islamic context, provide a strong moral and ethical foundation for building organization that are sustainable, humane and full of good vibes.

Islamic communication styles outline a number of principles that teach us how to communicate with other people.This hinders the use of appropriate language, which is clear, concise, and respectful of others.In Islam, true communication is based on the concept of "husnul khotimah," or sincere reflection.These principles can be applied in an organizational context to strengthen ties between team members and external parties.For example, it's important to use sharp and smooth tools and to avoid using words that hurt other people's feelings.In addition, communication skills are highly valued in Islam.That is to say, it does not only convey the message but also hinder the dissemination of information about palm oil or fitnah.Maintaining open communication is also important; this means describing what we say, how we say it, and how we convey it.In an organizational context, Islamic principles-based communication techniques can strengthen trust and productive.

 The increasingly rapid development of information and communication technology (ICT) in an effort to make services more effective for the community must be carried out at the village level. Apart from being able to improve services, the existence of ICT is also useful in processing data which can be used for development planning, supporting decision making and many other benefits. The aim of this study is to identify readiness for ICT application from the aspects of human resources, facilities and infrastructure, institutions and budget and to assess the services through IT that have been provided. The method used is a descriptive method with the research location in Marihat Dolok village in Simalungun Regency. The results of the research findings are the limited number of human resources who master ICT, the network is not evenly distributed, institutional needs are met and there is budget support from authorized institutions and the information system has not accommodated all service needs and has not been implemented in all villages.

Museums play a central role in maintaining, preserving, and teaching cultural heritage to the public. This article discusses the important role of museums as cultural institutions that have the responsibility of preserving and presenting cultural heritage for future generations. Museums are not only repositories of historical artifacts, art, and knowledge, but also educational centers that provide in-depth insights into history, art, and culture.This article discusses two main aspects of the museum's role: preservation and education. First, museums function as custodians of cultural heritage by collecting, caring for and preserving historical artifacts and objects. Thus, museums become a bulwark against the loss of cultural and historical identity. Second, museums as educational institutions provide opportunities for the public to gain in-depth knowledge about various aspects of human life through exhibitions, educational programs, and interactive activities.

Merdeka Belajar encourages students to actively utilize technology and get used to digital literacy. Digital literacy includes the ability to use and understand information and communication technology, including the ability to access, evaluate, and use information critically, as well as the ability to communicate and collaborate using technology. The purpose of this research is to describe the condition of teaching materials, explore the need for developing teaching materials, and disseminate Indonesian teaching materials based on virtual tours that can be used in Karaganyar Regency High Schools. This research uses a qualitative descriptive approach. Data collection techniques were carried out by means of active observation, interviews, documentation, and using questionnaires. The results showed that students of SMK Negeri Matesih had an interest in EdLink learning media. The ease of access gives students a high enthusiasm for learning. EdLink learning media provides a positive response, namely: (1) students utilize devices for learning, (2) students can understand the material independently, (3) students are active in asking questions about the material, and (4) students are careful, focused, and effective in utilizing time to do the assessment. From the data obtained, it can be concluded that learning media using EdLink can help students' interest in learning. 

This research discusses the analysis of language style in the lyrics of the song “Hati-Hati Di Jalan” by Tulus with a stylistic study. The reason the author chose this song is 1) The song lyrics have a language style that can be studied, 2) So that listeners know the meaning of the song they are listerning to, 3) The song lyrics can also be used as teaching material for Indonsian language subjects. The problems formulations of this research is “What is the language style of the lyrics of the song Hati-Hati Di Jalan by Tulus?” The research method used is descriptive qualitative with note-taking techniques. Based on the research result, there are three types of language found in song lyrics, including comparative figures of speech, affirmative figures of speech, and satirical figures of speech.

The spread of the Covid-19 virus and the emergence of various variants became a global pandemic in just a matter of minutes.  The Indonesian government swiftly implemented several policies to prevent the spread of the virus.  In the pandemic phase which requires social distancing for the community.  The government does not stop urging the public to always obey health regulations and protocols.  Moreover, the role of regional governments is very central in handling the Covid-19 pandemic, even though they limit direct contact with the community, thanks to advances in science and technology, central or regional leaders can use social media to convey texts or videos in the form of appeals to the public.  After passing through the pandemic phase, the time has come to rebuild and overcome various problems that have arisen due to the impact of the pandemic.  Conditions after the Covid-19 pandemic have become the focus of attention of regional governments, including Regional Heads in Central Java.  This research uses a qualitative research approach.  The aim of qualitative research consists of describing the research object, expressing the meaning behind the phenomenon, and explaining the phenomenon that occurs.  The method used is descriptive and content analysis.  Data is obtained critically through speech discourse contained in content on social media and produces inferences regarding the use of spoken language as a form of speech act.  The results of this research show that in the speech video of the Central Java Regional Head, Ganjar Pranowo, there is macro structure (thematic) analysis, superstructure (schematic) analysis and micro structure analysis.  Macro structure analyzes discourse that influences thoughts, actions and implied ideologies.  Superstructure analysis understands the way speech discourse is structured and the appearance of its interactions.  Meanwhile, microstructural analysis reveals that the language conveyed by Ganjar Pranowo aims to achieve certain communications.

The purpose of this research is to determine the simultaneous and partial influence as well as the dominant variables of consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4) on purchasing decisions (Y) for furniture at the Udin Surya Store. The sample in this study was furniture buyers at the Udin Surya Store who met with researchers from June to July 2023 using incidental sampling techniques and the number of samples obtained was 50 people. Buyers as the sample in this study were given a questionnaire consisting of 25 statements. Responses to the questionnaire were tested for validity and reliability before multiple linear regression analysis was carried out using the SPSS application. The results of testing the research instrument, namely the questionnaire, show that the 25 statement items are valid because r count > r table. Apart from that, all statements are reliable because the Cronbach's Alpha value is > 0.60 (0.915 > 0.60). The regression equation obtained is Y = 7.308+0.015X1+0.168X2 +0.199X3+0.535 X4. The correlation coefficient value is 0.789, this shows a strong relationship between consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4) on the decision to purchase (Y) furniture at the Udin Surya Store. The coefficient of determination value is 0.589, which means that consumer behavior consisting of cultural (X1), social (X2), personal (X3), and psychological (X4) on purchasing decisions (Y) for furniture at the Udin Surya Store is 58.9% while the remaining 41 .1% is influenced by factors not included in this study. Simultaneous testing shows that the value of Fcount > Ftable (18.553 > 2.58) so it can be concluded that there are consumer behavior variables consisting of cultural (X1), social (X2), personal (X3), and psychological (X4) which influence jointly on decision to purchase (Y) furniture at the Udin Surya Store. Next, a partial test was carried out by looking at the calculated t value for each sub-variable of consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4), each of which was 0.052; 1,283; 1,211; 4.804 which when compared with the t table of 2.01410, then psychological (X4) is 4.804 > 2.01410, the dominant influence on purchasing decisions (Y) for furniture at the Udin Surya Store because t count > table. Meanwhile, culture (X1), social (X2), personal (X3) do not have a significant effect on purchasing decisions (Y) for furniture at the Udin Surya Store because the calculated t value < t table.

The purpose of this research is to determine the effect of reward and punishment on employee performance with work discipline as an intervening variable at PT. Sinar Galesong Pratama. The method used in this research is a quantitative approach carried out through data collection using questionnaires and data analysis. The population in this study was 102 employees, and the sampling technique in this study used saturated samples, where the entire population was sampled. The analytical method used in this research uses partial least squares (PLS). The results of the research show that there is a negative and insignificant influence of reward on work discipline, there is a positive and insignificant influence of punishment on work discipline, there is a positive and insignificant influence of work discipline on employee performance, there is a positive and significant influence of reward on employee performance, there is an influence positive and insignificant influence of punishment on employee performance, there is a negative and insignificant influence of reward on employee performance through work discipline, there is a positive and insignificant influence of punishment on employee performance.

Technological developments in Indonesia have an influence on current developments, especially fast food restaurants which are currently a trend among consumers, including McDonald's. With the trend of fast food such as McDonald's, many competitors have emerged with similar companies. This research was conducted with the aim of knowing and analyzing McDoanald's marketing strategy using a SWOT analysis consisting of Strengths, Weaknesses, Opportunities and Threats. The method in this research is a case study using SWOT analysis. The data used in this research is secondary data. On the other hand, qualitative research is a type of research that uses techniques to extract information using data sets that are larger than one point of view, such as journals, articles, and so on. This type of qualitative research is carried out by collecting clear data to analyze information related to ongoing research. The research results show that McDonald's has strengths, weaknesses, opportunities and threats in its marketing activities. The results of the analysis show that McDonald's must use a strategy to increase the effectiveness of promotions through advertising, media and existing websites as well as adding sponsorship and collaboration with other top artists.