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This research aims to investigate, analyze and understand how planning and contingency planning can be linked to the implementation and management of Work from Home (WFH) policies in organizations. The results of research on planning, contingency planning and its relationship with work from home (WFH) include: a) Mature planning supports WFH success: Companies with mature and structured planning tend to be better prepared to face challenges and take advantage of the benefits of the WFH work model.b )Contingency Planning is Important: Preparedness in dealing with emergency situations or sudden changes is key in the successful implementation of WFH.c)Positive Correlation between Planning and WFH Effectiveness: A positive correlation is seen between the level of thorough planning and the level of effectiveness and productivity in a WFH work environment. D)Challenges in WFH Require Creative Solutions: While strong planning is important, communication, collaboration and company culture challenges remain the primary focus in a WFH environment.

The development of the business world has increased rapidly in the modern era like today. This causes intense competition between business actors in developing their products in the face of developments in the business world. Micro, small and medium enterprises or MSMEs now play a very important role in the growth of the economy in Indonesia. Mrs. Maubah's porridge business is one of the MSMEs in Cilegon City, Banten which operates in the food sector. This business can provide jobs for the local community. My mother's porridge business itself is a type of food business which sells various variations of porridge and various other fried foods. This research aims to find out what marketing strategies are implemented by Ibu Majadi's porridge business to increase sales. Carrying out a SWOT (Strength, Weakness, Opportunity, and Threat) analysis in determining the marketing strategy. This research is included in qualitative descriptive research, because it aims to describe the situation of phenomena in the field. Researchers used data collection methods in research, namely observation and interviews. To find out how the strategy is used, the Swot Analysis Method (Strength, Weakness, Opportunity and Threat). From the results of the SWOT analysis, it was concluded that the results of the IFAS (Internal Factor Analysis Summary), for the strength and weakness variables, each obtained a strength value of 1.89, while a value of 1.00 was obtained for weaknesses. This means that the strengths of Mrs. Matahu's porridge business are greater than the weaknesses. Meanwhile, the value obtained for the EFAS (External Factor Analysis Strategy) Matrix was 1.47 for opportunities, while the value for threats was 0.64. This means that for Mrs. Matahu's porridge business, the opportunity value is greater than the threat value. From the results of the SWOT analysis, it was found that Ibu Ma's porridge business has strengths and opportunities so that it will be able to take advantage of existing opportunities. The strategy that must be implemented in this condition is to support the policy of growing aggression.

Digital marketing has changed MSME players to continue to develop their business so that they are not left behind and are able to utilize this digital media, as an effort to market their products so that consumers are more familiar with the products produced by these MSMEs. Batik Tedjo is one of the MSMEs that plays a role in preserving written batik, which is one of the cultural heritages of the Indonesian nation. This study aims to determine how Batik Tedjo SMEs implement digital marketing and whether the implementation of digital marketing has obstacles. The problems faced by Batik Tedjo MSME players in implementing digital marketing show that there are problems in the form of a lack of understanding of social media operators at Batik Tedjo and the imbalance of consumer demand with human resources or a very minimal number of employees in managing Batik products which are quite a lot every month, reaching 200-300 pcs. The sample used in this study is the UMKM actor Father Tedi Sumantri Almargono, S.Pd. The results obtained from this study are digital-based marketing strategies carried out by Batik Tedjo to market its products using digital marketing. Its use is to post batik on social media such as Tiktok, Instagram, and Whatsapp. Making it easier for consumers to buy and get information about Batik Tedjo is through social media. Based on the analysis and results of the discussion, he

This study is motivated by the competition of seblak business actors in the Tirtayasa area. This study aims to determine how influential the Electronic Word of Mouth variable is on price perceptions, on purchasing decisions. The population in this study were all buyers who bought Seblak in the Tirtayasa area. The research methodology used quantitative with respondents in this study were the Tirtayasa community, 64 community respondents who had bought Seblak Tirtayasa were obtained. Then the data was obtained using a questionnaire. The results showed that Electronic Word of Mouth (X1) 57.8% has a significant effect on purchasing decisions (Y) 73.4% price perception (X2) 57.8% has a significant effect on purchasing decisions (Y).

This research aims to determine: 1) the effect of teacher-student interpersonal relationship on learning motivation, 2) the effect of school environment on learning motivation and 3) the effect of teacher-student interpersonal relationship and school environment on student learning motivation at SMK Negeri 1 Banyudono. This research is quantitative research with a correlational method. The subject of this research is students of SMK Negeri 1 Banyudono. The sampling technique used on this research is stratified random sampling. Data collection technique using a questionnaire. The instrument validation technique used on this research is validity test and reliability test. Data analysis includes classical assumption tests, such as normality tests, linearity tests and multicollinearity tests and there are hypothesis tests such as t-test, F-test, coefficient of determination, multiple regression analysis, effective contribution and relative contribution. The results of this research are: First, that there is a positive and significant influence of the teacher-student interpersonal relationship variable on student learning motivation at SMK Negeri 1 Banyudoni. This is evidenced by the value of Tvalue > Ttable 6.67 > 1.98 and a significance value of <0.05. So H0 is rejected and H1 is accepted. Second, it was found that there was no significant influence of school environmental variables on student learning motivation at SMK Negeri 1 Banyudono but the results still showed in a positive direction. This is proven by the significance value of the school environment of > 0.05 and the T value of 0.56 < T table of 1.98 so that H0 is accepted and H2 is rejected. Third, there is a positive and significant influence of teacher-student interpersonal relationship variables and the school environment together on student learning motivation at SMK Negeri 1 Banyudono. This is evidenced by the results of the F test with a F value of 34.75 > 3.09 F table with a significance level <0.05. So H0 is rejected and H3 is accepted. The results of multiple linear regression analysis show a coefficient of determination value of 0.438, where teacher-student interpersonal relationships and the school environment together influence student learning motivation by 43.8%. While the remaining 56.2% is influenced by other factors. Teachers should be active in participating in communication competency training in order to improve teacher-student interpersonal relationships and teachers pay more attention to all students.

This research aims to find out and prove that innovation, creativity and business ethics are needed for business sustainability in the novel Gadis Kretek by Ratih Kumala. The method used is a qualitative method with a descriptive approach based on the novel Gadis Kretek by Ratih Kumala. The results of this research are about the importance of innovation, creativity and business ethics in business sustainability as well as the importance of making business innovations that can keep up with current developments.

This research aims to determine the influence of management accounting systems, management control systems, motivation and organizational commitment on the managerial performance of PT Wonojati Wijoyo. This case study was conducted at PT Wonojati Wijoyo in 2019-2021 which consists of variables (X) including: management accounting system, management control system, motivation, organizational commitment, variable (Y) managerial performance. The sampling technique uses a saturated sampling technique. The results of this research show that H1 the management accounting system has a significant effect on managerial performance, while H2 the management control system has a significant effect on managerial performance, H3 motivation has a significant effect on managerial performance, H4 organizational commitment has no effect on managerial performance. Based on the four equations, it proves that managerial performance has a high influence on the company.

Developing countries tend to experience inflation, countries with inflation rates of less than 3% are still achieving normal standards, while countries with high and unstable inflation experience economic instability. increase in prospects. A general and continuous decline in the price level of goods and services in a country leads to higher levels of poverty and unemployment. This study uses quantitative methods using time series data collected between 2016 and 2020 and statistical calculations using SPSS. The results showed that the inflation rate was 3.532> t table 2.306 and the significance level was 0.039 < . 0.05, which means that inflation affects Indonesia's economic growth / Growth Domestic Product (GDP).

poverty is an important indicator to see the increase and decrease in Economic Growth, Population Growth, and also Inflation in eastern Aceh including Aceh Tamiang, East Aceh, Langsa. The purpose of this study is to see or analyze economic growth, population growth, and inflation in eastern Aceh for the 2011-2020 period. This study uses multiple linear regression analysis methods. The data processing tool used is Eviews 12. The approach used in this research is a quantitative approach. The data used in this study is secondary data and is a form of time series data. The approach used in this research is a quantitative approach. The results of data analysis in the study showed that economic growth had a positive and significant effect on poverty in eastern Aceh, population growth had a negative and significant effect on poverty in eastern Aceh, and inflation had a negative and insignificant effect on poverty in eastern Aceh. And the F test (simultaneous) shows that Economic Growth, Population Growth, and Inflation have a significant effect on poverty.

The aim of this study is to examine the interconnection between financial distress, audit tenure, and profitability concerning the endorsement of the going concern audit opinion, with earnings persistence serving in a moderating role. The method applied in this study is descriptive statistical analysis with a numerical methodology. The findings of the research suggest that the duration of audit tenure and the level of profitability negatively exert an impact on approval of the going concern audit opinion. Conversely, financial distress has been demonstrated to possess a substantial impact on the acceptance of going concern audit opinions. Furthermore, the persistence of earnings intensifies the impact of financial distress and profitability on the approval of the audit opinion regarding the entity's ability to continue its operations, whereas it diminishes the impact of audit tenure on the approval of the going concern audit opinion.

Companies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness.

This research aims to examine the influence of financial distress, corporate social responsibility disclosure and earnings quality on firm value with liquidity as a moderating variable. This type of research uses a qualitative descriptive method for literature study. The research results show that financial distress has a positive effect on firm value; corporate social responsibility disclosure has a positive effect on firm value; earnings quality has a positive effect on firm value; liquidity can strengthen the influence of financial distress on firm value; liquidity can strengthen the influence of corporate social responsibility disclosure on firm value and liquidity can strengthen the influence of earnings quality on firm value.

Cessation of drug use and recovery from drug addiction is a complicated process and takes a long time, so it is not uncommon for a former drug addict to experience a relapse. This research aims to describe the description and aspects of self-control in former drug addicts as part of the recovery process. The research method used in this research is qualitative with a phenomenological approach. The subject is a male (26 years old) former addict who did not attend formal rehabilitation. Data was obtained by observation and interviews. Based on the results of the research analysis, it was found that the subjects behavioral control, cognitive control and decesional control so as not to use drugs again. The subject also received external encouragement from family and people around him.

Coffee dregs biochar is an organic material that contains lots of nutrients for increasing soil fertility. The nutrient content in biochar is very good for plant growth. Research about the use of biochar from arabica coffee dregs (Coffea arabica L.) has been done to know its effectiveness in increasing the fertility of the planting medium. This research used a completely random design with a combination treatment consisting of 4 planting media mixtures. Treatment P 0 = Biochar: Compost coffee skin: Top Soil (0: 1: 2); P 1 = Biochar: Compost coffee skin: Top Soil (1: 1: 2); P 2 = Biochar: Compost coffee skin: Top Soil (1: 0: 2); P 3 = Biochar: Compost coffee skin: Top Soil (2: 1: 2); P4 = Biochar: Compost coffee skin: Top Soil (1: 2: 2); P5 = Biochar: Compost coffee skin: Top Soil (1: 1: 1). In the growth of Arabica coffee bud, treatment P1 showed best results at observation height plants (7.8 cm). Treatment P3 showed the best results at observation of total leaves (2.9). Treatment P1 showed the best results in the observation of leaves area (85.2 mm) and treatment P4 showed the best results in observing of stem diameter (2.4 mm). Treatment P1 also showed the best results for observation of wet weight (32.2 g) and dry weight (9.76 g). However, the control treatment showed best results on roots wet weight (7.41 g) and roots dry weight (2.07 g). Analysis results in nutrient content in processed coffee dregs biochar activated with coenzymes showed content element N: 1.45%; P: 223.45 mg; K: 3.54 mg; Ca: 21.78 mg; Mg: 2.56 mg. After the biochar is mixed with compost coffee skins and topsoil enhancement of nutrient content. Treatment combination is best shown by treatment P3 where element rate the highest elements N, P, K, Ca, and Mg compared to treatment other. Results showed that biochar combined in several types of planting medium is effective in increasing the fertility of the planting medium.

Education and Training (DIKLAT) plays a vital role in developing individuals, especially in terms of improving employee performance. Studies have shown that TRAINING plays an important role in increasing employee performance. The aim of this research is to analyze the importance of the role of education and training in improving employee performance in Probolinggo district. This research uses a qualitative approach method where the data comes from observations and reading sources related to education and training. This research shows that education and training has various benefits, benefits for employees who carry out education and training, they can gain additional knowledge and improve their skills, and benefits for organizations that carry out education and training activities can get employees who are stratified, so that it has a good impact in the future progress of the organization..

Nominee agreement sebagai salah satu perkembangan hukum kontrak atau perjanjian di luar KUHPerdata merupakan suatu praktik yang sering terjadi Di Indonesia. Mengenai hak milik atas tanah terhadap Warga negara asing tidak diatur lengkap dalam UUPA.Tujuan penelitian: 1. Untuk mengetahui, menganalisis factor-faktor yang menyebabkan terjadinya Pembatalan Perjanjian Pengikatan Jual Beli dengan Pembeli Warga Negara Asing serta 2. Pertimbangan Hukum bagi Hakim dalam memutus suatu perkara pada putusan Nomor489/PK/Pdt/2021 dan 3. Akibat hukum yang ditimbulkan.  Metode penelitian yang digunakan tipe penelitian yuridis normatif. Spesifikasi penelitian deskriptif analisis, sumber data sekunder dan metode analisis datanya kualitatif. Hasil penelitian sebagai berikut: 1. Faktor-Faktor yang menyebabkan terjadinya pembatalan Perjanjian Pengikatan Jual Beli Dengan Pembeli Warga Negara Asing yaitu adanya wanprestasi yang dilakukan oleh salah satu pihak dalam perjanjian. 2. Pertimbangan hukum bagi hakim dalam memutus suatu perkara pada Putusan Nomor 489 PK/Pdt/2021 yaitu menolak permohonan Peninjauan Kembali dari pemohon NICHOLAS JOHN HYAM dan menghukum pemohon untuk membayar biaya perkara dan 3. Akibat hukum yang ditimbulkan yaitu tanggung jawab secara perdata oleh Notaris yakni dengan tanggung gugat berupa ganti rugi yang didasarkan pada suatu hubungan hukum antara Notaris dengan penghadap. Notaris yang membuat perjanjian nominee yang akibatnya akta tersebut batal demi hukum Pasal 1320 KUHperdata, Sanksi terhadap pelanggaran kode etik yaitu dapat berupa: teguran, peringatan, pemecatan sementara, pemecatan dari keanggotaan dan pemberhentian dengan tidak hormat.

Sebelum tahun 1960, di Indonesia berlaku dualisme hukum pertanahan yaitu berlaku hukum-hukum tanah kolonial Belanda, tanah yang tunduk dan diatur hukum Perdata barat yang sering disebut tanah barat atau tanah Eropa. Didalam hukum perdata barat diatur mengenai hak barat, yang mana hak barat merupakan hak atas tanah bagi orang asing yang diatur dalam Undang-Undang. Hak atas tanah tersebut dibagi menjadi 4 (empat) macam yaitu hak Eigendom, hak Opstal, hak Erfpacht dan hak Gebruik. Setelah berlakunya Undang-Undang Pokok Agraria (UUPAhak tersebut dikonversi menjadi hak milik, hak guna bagunan, hak pakai, hak guna usaha. Dalam prakteknya terdapat masih adanya tumpang tindih Sertifikat Hak Milik (SHM), seperti hasil pada kasus Putusan Pengadilan Nomor 321/Pdt/G/2018/PN dimana terdapat dua Sertifikat Hak Milik (SHM) untuk satu obyek yang sama. Dengan adanya kasus tersebut, tujuan dari karya tulis ini untuk dapat melihat bagaimana penyelesaian terhadap sengketa kepemilikan pemegang hak atas tanah Eigendom Verponding setelah berlakunya hukum Agraria Nasional, Apa pertimbangan Hakim tentang sengketa kepemilikan pemegang  hak atas tanah barat Eigendom Verponding setelah berlakunya Undang-Undang Pokok Agraria tanah yang tanda bukti haknya tumpang tindih, dan bagaimana status kepemilikan bidang tanah barat Eigendom Verponding yang tanda bukti haknya setelah konversi menurut Undang-Undang Pokok Agraria. Penelitian ini menggunakan metode pendekatan yuridis normatif yang menekankan pendekatan hukum dengan melihat peraturan perundang-undangan, baik bahan hukum primer maupun sekunder, atau dengan melihat peraturan perundang-undangan yang berlaku untuk memecahkan masalah. Dari hasil penelitin ini diketahui jika penyelesaian sengketa berdasarkan putusan Pengadilan Negeri Semarang Nomor 321/Pdt/G./2018/PN adalah dengan memenangkan penggugat dikarenakan penggugat memiliki asal usul SHM yang berasal dari SHGB tahun 1984. Pertimbangan hakim Pengadilan Negeri Semarang atas putusan Nomor 321/Pdt/G./2018/PN adalah SHGB merupakan alas hak untuk dapat dilakukan peningkatan hak menjadi Sertifikat Hak Milik (SHM). Sehinga pemilik obyek yang mempunyai SHM dengan asal usul Sertifikat Hak Guna Bangunan(SHGB)  adalah pemilik yang sah.

Adanya putusan pengadilan dari tingkat Pertama (Nomor 159/Pdt.G/Pn.Smr), Banding (Nomor 169/PDT/2018/PT.SMR), dan Kasasi (Nomor 1293 K/Pdt/2020) hingga saat ini belum ada eksekusi dari putusan tersebut yang harus dipenuhi oleh Para Tergugat. Pembangunan Stadion Palaran bertujuan untuk kepentingan umum namun hak normatif transmigran juga harus dipenuhi sesuai aturan hukum dengan mengingat tenggang waktu dan nilai kemanfaatan, keadilan, serta kepastian hukum. Perlu penyelesaian dari masalah tersebut yang berjudul: Penyelesaian Sengketa Pengadaan Tanah Untuk Transmigrasi (Studi Pada Putusan MA Nomor 1293K/Pdt/2020). Permasalahan yaitu 1. Bagaimana proses pengadaan tanah untuk transmigrasi dalam Putusan MA Nomor 1293K/Pdt/2020?. 2. Bagaimana dasar pertimbangan hakim terhadap sengketa pengadaan tanah untuk transmigrasi dalam Putusan MA Nomor 1293K/Pdt/2020?. 3. Bagaimana pelaksanaan atau eksekusi penyelesaian sengketa pengadaan tanah untuk transmigrasi setelah Putusan MA Nomor 1293K/Pdt/2020?. Metode pendekatan yang digunakan adalah pendekatan yuridis normatif, spesifikasi penelitian yang digunakan deskriptif analitis, pengumpulan data dengan melakukan penelitian kepustakaan dan studi dokumen, analisis data yang digunakan adalah analisis kualitatif dengan tipe penelitian hukum normatif. Hasil Dari penelitian ini adalah  proses pengadaan tanah untuk transmigrasi dalam Putusan MA Nomor 1293K/Pdt/2020 dimulai dari permohonan persetujuan atau izin hingga terbit Sertipikat Hak Milik transmigran. Dasar pertimbangan hakim terhadap sengketa pengadaan tanah untuk transmigrasi dalam Putusan MA Nomor 1293K/Pdt/2020 yakni belum terpenuhinya hak Para Penggugat (Dwi Nurani dkk) yang masih menjadi tanggung jawab Para Tergugat sesuai dengan fakta yang ada. Pelaksanaan atau eksekusi penyelesaian sengketa pengadaan tanah untuk transmigrasi setelah Putusan MA Nomor 1293K/Pdt/2020 hingga saat ini belum dilaksanakan terkendala tidak adanya lahan dan belum tersedianya uang ganti kerugian.

Para pelaku usaha berlomba-lomba dalam hal mengejar keuntungan sehingga terciptalah suatu iklim persaingan usaha antara perlaku usaha yang satu dengan pelaku usaha yang lain. Hal seperti ini menjadi positif apabila dalam suatu persaingan tersebut menggunakan cara-cara yang adil dan fair. Hal yang terjadi adalah tidak jarang pelaku usaha didasari oleh keinginan untuk menambah keuntungannya menggunakan cara-cara yang melanggar hukum dengan membuat suatu kesepakatan dengan pelaku usaha lain yang bertujuan untuk merusak iklim persaingan usaha yang telah berjalan baik yang salah satunya dikenal dengan istilah kartel. Melalui Undang-Undang Nomor 5 Tahun 1999 Tentang Larangan Praktek Monopoli dan Persaingan Usaha Tidak Sehat, iklim persaingan usaha dijaga oleh Negara. Komisi Pengawas Persaingan Usaha sebagai garda terdepan dalam hal pengawasan persaingan usaha. Namun terjadi beberapa permasalahan mengenai kewenangannya yang menyebabkan tetap terjadinya kartel dalam suatu persaingan usaha. Penelitian ini berusaha menjawab itu semua melalui pendekatan perundang-undangan, pendekatan konseptual maupun pendekatan kasus agar menghasilkan pemahaman atas permasalahan kartel dan penegakan hukum pidananya di Indonesia.

From the data at PMB Winastuty, Jetaksari village in 2022, there were several IUD acceptors (10) participants, MOW acceptors (2) participants, MOP acceptors (0) participants, implant acceptors (150) participants, injection acceptors (1,275) participants, pill acceptors (24) participants, and condom acceptors (0) participants. Moreover, most of them do not know what hormonal and non-hormonal contraception is and do not know about the contraceptive methods they use in terms of how to use contraception, the advantages and disadvantages of contraception, contraceptive indications, contraceptive contraindications, the time of use of contraception, side effects, and treatment with contraception. All they know is how to delay pregnancy so that it is not too close and at a low cost. To determine the relationship between the level of knowledge of the mother and the choice of contraception at PMB Winastuty in Jetaksari Village, Sayung District, Demak Regency, Central Java. This research is a quantitative correlation study using a cross-sectional approach and a purposive sampling method. In this study, all family planning acceptors who visited PMB Winastuty in 2022 totalled 1,461 acceptors. The average was made of 1,461 ÷ 12 = 121.75 per month, and it was rounded up to 122 acceptors each month, following the object under study, all hormonal and non-hormonal acceptors who visited PMB Winastuty. The sampling method in this study was purposive sampling with a total of 94 family planning acceptors. Data collection techniques used primary data collected through questionnaires and bivariate analysis using the Mann-Whitney test. Based on data analysis, the Asymp value was obtained. Sig 0.426 > 0.05. These results indicate that there is no relationship between the level of knowledge of the mother and the choice of contraceptive method.