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In the ever-evolving digital era, marketing is undergoing significant changes. Rapid developments in the world of marketing demand a deep understanding of effective methods in reaching the target market. The purpose of this research is to compare how influencer marketing and traditional marketing strategies can influence young audiences' purchase intention. This research uses a qualitative approach with a literature study method, and focuses on the influence of influencer marketing and traditional marketing strategies on young consumers' purchase intention. Influencer marketing is an important strategy for market segmentation, building trust, and faster turnaround time. With a large social media following, digital influencers can significantly influence consumers' purchase intention. Authenticity and personal engagement are key aspects of influencer marketing. Combining traditional and influencer marketing can create a responsive strategy for young audiences. Influencer marketing and traditional marketing significantly impact consumer interest and advertising effectiveness. The marketing mix increases trust and confidence, which leads to increased purchase decisions. Understanding the influence of influencers can help companies develop effective strategies, allocate resources wisely and increase profits.

The company plays an important role for its main goal, namely the achievement of maximum profit on the investment invested. The company must be able to manage and utilize economic resources that have been invested properly, one form of company investment is in the form of assets as used to support company operations. Every company must have fixed assets, because the role of fixed assets is very large in the company. Of the various types of assets, fixed assets are one of the important assets that support the company's operations. In terms of maximizing the use of fixed assets, a correct and appropriate policy is needed in the management of the company's fixed assets. Therefore, when making decisions, the right information tools are needed about fixed assets, one of which is based on PSAK 16. This study aims to determine the application of PSAK 16 on the accounting treatment of fixed assets in companies in Indonesia. The method used in the research is descriptive qualitative with a literature review approach. The data source used is secondary data that has been analyzed and developed in order to elaborate the research topic. Based on the results of the study, it can be concluded that the recognition, measurement, and disclosure of fixed assets in companies in Indonesia have generally been in accordance with PSAK No. 16.

This research aims to determine the influence of education on creativity and innovation in entrepreneurship. Entrepreneurship education can arouse the spirit of entrepreneurship. An entrepreneur requires tenacity and skills in running a business. Mastering, understanding and applying one's abilities in running an entrepreneur cannot be separated from the ability to understand entrepreneurial knowledge. Entrepreneurship education is a process of motivating students to recognize the environment and open their own business (entrepreneurship), create different values by devoting the necessary time and effort, also bear financial risks, bear the accompanying psychological and social impacts, and receive monetary rewards. . Entrepreneurship education has a big influence on entrepreneurial motivation, being motivated to become an entrepreneur, being able to create your own business activities, building attitudes, mentality and character.

The main point or The purpose of this study is to find out and understand the preparations that every business company in Indonesia has had to face and will continue to face regarding the current era of  industrial revolution 4.0 underway and is currently starting to face further developments in the era that is starting Entering era of industrial revolution 5.0. Industrial Revolution 4.0 or what is also known as "cyber physical systems" is an event where there is cooperation between and automation technology and cyber technology. So with the evolution of industry, in the current era, companies previously needed manpower and human resources with physical abilities who could be productive in large amounts of energy, now with  chanwith the changes that occur in the eras that occur in industrial sector, technology has entered as a component that helps human work, inseparable from Therefore, the impact is widespread, especially in the industrial sector in Indonesia. Now many companies have implemented technology-based digital systems to support their performance to be more productive and generate large profits as well as develop innovation and facilitate the company's progress to continue to be sustainable in the future. Technology is developing and advancing rapidly thanks to scientists and researchers who have contributed to it in terms of science and technology. With this, digital-based systems and digital-based physical facilities and infrastructure created to make things easier for people achieve various needs and desires according to their respective goals. This is certainly something that cannot be denied and avoided in the world community, not only in Indonesia. Therefore, this article will focus on discussing the readiness of companies in Indonesia to face the positive and negative challenges arising from changes in this progress Results of this study article conclude that although there are efforts being made to prepare companies in Indonesia to face the Industrial Revolution 4.0, further efforts are still needed to ensure equal readiness in various industrial sectors.

The implementation of character education in madrasah institutions has a strategic role in shaping the character of students, because these institutions not only aim to transfer knowledge, but also train students' soft skills through subjects related to Aswaja or NU at school. This study describes the implementation of Aswaja-based character education at SMK NU Lekok. This research is a type of descriptive qualitative research using the literature study method. The research was conducted on November 11, 2023 at SMK NU Lekok District, Pasuruan Regency, with the research subjects being 23 students of class XI Multimedia Department. Data collection was conducted through observation, interviews, and documentation. Data analysis used data reduction, data presentation, and conclusion drawing or data verification. The results of research related to the implementation of Aswaja-based character education in grade XI students at SMK NU Lekok show that the management of ASWAJA character education has been thoroughly integrated. In the implementation of ASWAJA character education at SMK NU Lekok Pasuruan, each teacher has full responsibility in providing character learning and being a role model. The implementation of ASWAJA character education in this school is designed to shape the character of students in accordance with the teachings of Ahlussunnah Wal Jama'ah, with the hope that they have good morals by developing and implementing as a form of routine every day.

This research aims to determine the effectiveness of the audio-visual method for grade 3 elementary school students in understanding Old Testament character material, including the stories of Jacob, Joseph and Moses. This research uses a direct observation method with the aim of knowing the learning situations that occur, especially in understanding the story material of Old Testament characters. A teacher must provide interesting and fun learning so that children can draw conclusions from the learning. Audio-visual methods can expedite understanding And strengthen memory student so that on Finally expected student can understand learning specifically know channel story And message from story figure The Old Testament includes story Jacob , the story of Joseph, and the story of Moses.

This article aims to improve the economy of Sipahutar residents by increasing pineapple processing. Pineapple processing can create processed pineapple products such as sweets, jams, dodol, chips, drinks, and health medicines. This research uses a qualitative method with a descriptive approach in which this method views that the data collected is the key to what is being studied. The results of this article are expected to have a positive impact on the economy of Sipahutar residents and urge residents to take a closer look at pineapple processing as a source of income energy. By referring to Proverbs 10:4 which reads, "Lazy hands make a man poor, but diligent hands make a man rich," we can connect the principle of diligence in processing pineapples with the potential for economic improvement and showcase the development of processed pineapple products and increase the economic income of Sipahutar residents.

In this journal, the level of patient satisfaction with physiotherapy services is predicted using the C4.5 algorithm. The aim of this research is to create a predictive model based on patient feedback to help hospitals or healthcare facilities enhance the quality of physiotherapy services. Data collected from this study includes various variables such as age, patient name or gender, duration of physiotherapy services, health status, and patient name. This data is processed and constructed using the C4.5 algorithm. The research results indicate that the C4.5 algorithm can accurately predict the level of patient satisfaction with physiotherapy services. This model can assist healthcare providers in improving efficiency and patient satisfaction. Furthermore, the model can aid in making better decisions on how to enhance physiotherapy services and ensure patient satisfaction. The conclusions of this research can help healthcare facilities improve physiotherapy services and ensure patient satisfaction

This study aims to determine the Business Competition in the Novel Gadis Kretek by Ratih Kumala. The novel was published in 2012. The data collection techniques used are reading techniques and analyzing techniques. The method used in this research is qualitative method and descriptive analysis method. The source of data used in this research is the literary work of the novel Gadis Kretek by Ratih Kumala. Based on the results of the study, it can be concluded that there are factors that affect business competition in the Gadis Kretek Novel, namely industry competition, bargaining power of buyers, and the threat of substitute products.

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.