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Abstrac.This research investigates the impact of acquisitions on company financial performance. By analyzing financial data of a number of companies that have undergone acquisition process, this research aims to assess changes in key financial indicators such as net profit, revenue and cash flow. The research method for this research is a literature review to find information on financial reports and company performance. The impact caused by post-acquisition is that the company's financial performance has increased, especially profitability and activity. However, the aspects of liquidity and solvency did not experience significant changes. There were no negative changes in the company's financial performance. The findings of this research can provide insight into the effectiveness of merger and acquisition strategies in increasing or decreasing a company's financial performance. Managerial implications and recommendations for stakeholders will be discussed in the context of the results of this research.

The implementation of the Job Creation Law (UU Job Creation) in Indonesia presents significant changes in employment regulations, especially regarding Specific Time Work Agreements (PKWT). This article evaluates the impact of the Job Creation Law on PKWT by analyzing changes in legal provisions that affect worker characteristics, rights and protection. The Job Creation Law introduces flexibility during the PKWT period, providing leeway for entrepreneurs to adapt working conditions to their business needs. However, this also raises concerns regarding the protection of workers' rights in certain time-based employment relationships. Efforts to clarify wage standards, benefits and social protection for workers in PKWT are the main highlight of this change. The importance of strict monitoring of the implementation of the Job Creation Law in the PKWT is crucial to ensure a balance between the interests of employers and workers' rights. Discussion and collaboration between the government, trade unions, employers and other stakeholders are essential to formulate fair and sustainable regulations for workers and equitable economic growth.

Literary works are human-made products that express the creation’s thoughts, ideas, understanding and feelings about life in imaginative and emotional language. As imaginative works, literary works have an interesting and useful function in unriching the readers inner experience. The aim of this research is to describe the behavior of the main character using the personality structure analysis of sigmund Freud theory which consists of ideas, ego, superego. The type of method used is descriptive qualitative, this method serves to simplify a problem so that i tis easier to break down and understand and easier to descriptive carefully and systematically about the novel Senja, Rain, & Stories That Have Been Finished by Boy Candra. The steps taken in data analysis and data collection are by grouping data according to Freud’s personality structure.

Regarding freedom of expression on campus, student human rights are very important to maintain academic freedom and freedom of expression on campus. The aim of this research is to examine how students perceive their human rights in relation to freedom of expression on campus. Qualitative research is a research methodology used in research. In-depth interviews with students were used to collect data, which was then collected by document analysis and reading relevant literature. The selection of respondents deliberately took into account the various perspectives and backgrounds they represent. Students view freedom of expression as a fundamental aspect of university life. They argue the right to free speech encourages discussion, introspection, and the sharing of ideas, all of which promote the growth of universities and society. This study highlights how students view their human rights in relation to freedom of expression on campus. The research conclusions can serve as a basis for improving the defense and implementation of students' human rights on campus as well as investigating the possibility of encouraging more inclusive discourse and teaching.

 Over the years, value has been an important part of philosophical discussions, both implicitly and directly. Spiritualism is a teaching that says that the soul is the absolute reality of nature in the universe, and that the soul is the basis of the universe and provides a rational explanation. The first principle of Pancasila, Belief in One God, shows the value of spiritualism in its foundation. The value of spiritualism in its general form can be seen in the articles of the 1945 Constitution, especially Article 29 of the Amended 1945 Constitution. Spirituality focuses on a way of life, rather than abstract and speculative philosophical formulations. "Spirituality" is also considered a way that can be used to bring a person to the desired life. Exploring the values of Pancasila as a Liberating Spirituality is an effort and commitment as citizens of the nation, state, and religious communities to make Pancasila a guiding spirit in carrying out the governance of personal and social life of the nation and state. The national spirit of Pancasila truly becomes an inclusive social virtue, inspiring, uniting, and liberating all social groups, ethnicities, religions, languages, and aspirations. The spiritual values contained in Pancasila are divinity, humanity, unity, deliberation, and justice. These values are aligned with the universal values of all religions. Taking Pancasila as a liberating spirituality can help integrate the diversity-also known as kebhinekaan-that characterizes Indonesia around the world. In the face of the COVID-19 pandemic, the national spirit and liberating spirituality of Pancasila values are essential to anticipate and deal with such a crisis. The incarnation of the spirit of Pancasila can be seen in the benefits of national life, such as harmony, tolerance, solidarity, compassion, gotong royong, equality of the dignity of every Indonesian before the law, freedom of expression responsibly, and social solidarity. The sense of nationality reminds us how important it is for every Indonesian son and daughter to stick to the basic principles of national life, namely the love of the homeland, language, and one nation, Indonesia. Loyalty is not limited to religion, culture or geographical region. Basic human values can serve as benchmarks for a country's political, legal and economic systems, so that the spiritual values of Pancasila can liberate and liberate every citizen.

As long as a particular authentic deed cannot be made by another public official, the Notary is the public official who has the power to create it.. If a Notary ignores the honor and dignity of his position, violates general regulations, or makes other mistakes in carrying out his duties as a Notary, then supervision of the Notary is very important. So that this profession does not get bad marks from the public, as in the case that occurred on September 2 2022, a Notary named Oktaviana who acted carelessly in accepting the deed of shareholder decision statement whose contents could be detrimental to one of the parties. Apart from that, Notary Oktoviana is also suspected of siding with one of the parties so that he carried out the request to make deed number 6 dated 24 August and 13 September 2022 which resulted in huge losses for the other party.

Indonesia is one of the developing countries, to carry out fair and equitable development throughout Indonesia, there is a need for sufficient energy as a driving motor for development itself. Electricity distribution in Pekanbaru, as in other regions of Indonesia, is handled by the State Electricity Company (PLN) as the largest electricity supply company in Indonesia. PT. PLN (Persero) Pekanbaru ULP Panam branch as one of SOEs that aims to provide services in the field of electricity to the community (Public Utility). Organizational structure that is a primary and absolute requirement for increasing employment, responsibility and achievement of established goals. The purpose of this study is to describe and analyze PT.PLN services in handling customer complaints and identify and analyze the inhibitory factors of PT.PLN services in handling customer complaints. This study used Zeithaml's theory of five indicators: Tangible, Reliability, Responsiveness, Assurance, Emphathy. The methods used in this study are qualitative research methods that are descriptive. With data collection techniques, observation interviews and documentation. The service provided by PLN ULP Panam is still insufficient because of the many customer complaints that resulted in the service process being hampered. The service provided by the officers is not sufficient in responding to customer complaints and the SOP or Service Standards for officers in handling customer complaints do not exist. PLN ULP Panam must take this problem seriously because if there is no SOP or Service Standard, it is detrimental to the service process provided to customers.

This examines the theme of woman domination in Taylor Jenkins Reid's novel, "The Seven Husbands of Evelyn Hugo." Employing feminist literary analysis, the study explores the depiction of female characters' reactions to oppression, clearing light on their ability to make choices, challenge stereotypes, and maintain their autonomy in a patriarchal society. The research utilizes qualitative content analysis, concentrating on the portrayal of each husband in Evelyn's life and how she guides societal expectations. The findings reveal examples of resistance, self-awareness, and unconventional choices made by Evelyn Hugo in her goal of personal freedom and happiness..

In the digital era, social interactions have undergone significant changes. The influence of technology has changed the way people communicate and interact with each other. Social interactions are no longer limited by time and space. People can connect and interact from anywhere and at any time. Social interaction in the digital era has the potential to improve the quality of human life. However, it is important to use technology wisely so that it does not cause negative impacts. The aim of this research is to determine the basic needs and aspirations of humans that arise amidst technological developments. This journal is presented using a descriptive method accompanied by a literature review as a comparative study of similar publications in previous relevant scientific papers.

Having English language skills is something that many people are very grateful for. including pre-school students who consider themselves to be learning English skills. Many students experience difficulties because their graduate backgrounds are not only from high school, but some are from vocational school. The researcher observed and saw what difficulties pre-school students had in learning English for early childhood. The aim of this research is so that students can develop good strategies in learning English for early childhood.  

Violence is an expression carried out by someone as a form of solidarity or a reaction from someone to another person's actions. Violence as justification refers to the use of justifications by criminals to neutralize feelings of guilt for their violent actions. The aim of this research is to explain someone's violent actions as a form of solidarity with a friend using neutralization theory. This research was conducted using a descriptive method with a qualitative approach carried out through data collection techniques by in-depth interviews with informants located in correctional institutions. The results of this research show that violence can occur because of a person's sense of concern for his friend as a form of solidarity.

SEJARI PADLET (Semangat Belajar IPS dengan Padlet) which is carried out on grade 6 students at Karangasem State Elementary School aims to increase students' enthusiasm or interest in learning. Padlet application as a container for sharing learning materials from teachers. Students independently explore the features of the Padlet application which has been filled in with learning material by the teacher. Students do not need to download the application but simply open the link. The Padlet application can be opened at any time so students can study the material again in sequence. Best practice has been implemented by applying the learning by doing method in several stages. The first stage is the preparation stage, the second stage is training, the third stage is the implementation of the learning process. The results of questionnaire analysis and observations during social studies learning before and after using the Padlet application increased by 42.8% to 86.8% from 44% before learning using the Padlet application. Previously, only around 4 students out of 9 students showed interest in taking part in social studies lessons. After using the Padlet application, around 8 out of 9 students have shown interest in taking part in social studies learning. The average student learning outcomes also increased by 13.75 to 90 from the previous 76.25. All student learning outcomes are above or equal to the KKM, meaning students understand the lesson material more easily. From these data it can be concluded that the Padlet application is able to increase students' enthusiasm and interest in learning social studies.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.

. This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material. . This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material.

This research aims to determine the analysis of the application of PSAK NO 16 to the treatment of fixed assets. This research uses a literature review method which does not involve collecting primary data through direct observation or experimentation but focuses on previously existing studies. The results of this research indicate that PT Berkah Ela Pratama has conveyed that the overall financial report is in accordance with the requirements and standards for the Implementation of Financial Accounting Standards (PSAK) as the basis for preparing and presenting the current year's financial reports. PT Berkah Ela Pratama provides users with a fair representation of relevant and reliable financial information as required by standards, emphasizing full disclosure. Therefore, for most users, the purpose of viewing financial reports is still fulfilled.

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

The minimum wage is very effective as a tool to reduce income inequality. Apart from limiting the minimum wage in general, this policy also has an effect on increasing income and plays an important role in overcoming income gaps. Apart from the minimum wage, micro-spending also influences income inequality. This research aims to determine and analyze the influence of minimum wages and micro expenditure on regional income in Indonesia. This research uses multiple linear regression analysis. The data used is secondary data for 1 period, namely 2022, obtained from the Central Statistics Agency. The variables used are Regional Income (Y), Minimum Wage (X1), Micro Expenditures (X2). The classic assumption test uses the SPSS for Windows version 25 program. The estimation results show that the provincial Minimum wages affect poverty in Indonesia, education affects poverty in Indonesia, and health affects poverty in Indonesia. Local minimum wages, education, and health influence poverty in Indonesia.