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This article discusses the role of directors in the dissolution of a Limited Liability Company and the legal remedies taken by shareholders to protect their rights in the dissolution of a Limited Liability Company. The business activities of a Limited Liability Company do not always run in accordance with the objectives, sometimes the Company will face obstacles that cause the dissolution of the Limited Liability Company. With the dissolution of the Company, in this case the shareholders should get a legal protection both preventive and repressive. This research uses normative legal research with a statutory approach and a case approach through a decision study. The legal sources used are primary and secondary legal sources. Based on the results of the research, the Board of Directors of a Limited Liability Company in the process of dissolving the Company can act as a liquidator. Limited Liability Companies undergoing dissolution must pay attention to the rights and legal protection of shareholders.

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

This research refers to the Decree of the Minister of Environment and Forestry of the Republic of Indonesia Number 19 of 2012 concerning the Implementation of the Climate Village Program as an alleviation of environmental problems and aligning the Tanjungpinang Mayor Regulation Number 84 of 2020 concerning the Tanjungpinang Smart City Master Plan (Tanjungpinang Master Plan Smart City). The theory in this study refers to Cohen's Theory namely Smart Buildings, Resource Management, and Sustainable Urban Planning. The conclusion of this study is that the Tanjung Unggat Village is capable of carrying out the Implementation of the Climate Village Program in accordance with the dimensions smart environment and designs that have been compiled through theory and the Tanjungpinang City Masterplan.

. Perusahaan kontruksi memiliki risiko pekerjaan yang cukup tinggi sehingga dalam pelaksanaannya diperlukan manajemen Keselamatan dan Kesehatan Kerja (K3). Manajemen K3 merupakan salah satu upaya yang untuk meminimalisir risiko kecelakaan kerja dan bahaya dilapangan. Penelitian ini bertujuan untuk mengetahui pelaksanaan manajamen K3 pada proyek kontruksi di Indonesia. Metode yang digunakan yaitu melalui studi literatur dengan menelaah beberapa proyek kontruksi di  Indonesia dan analisis penerapan prinsip K3 yang ada. Hasil penelitian menunjukkan bahwa 3 dari 5 proyek kontruksi di Indonesia telah menerapkan manajemen K3 dengan cukup baik, adapun sisanya masih sangat minim akibat kurangnya pengetahuan pekerja akan pentingnya pelaksanaan K3. Hasil penelitian juga menjelaskan bahwa penerapan K3 pada proyek konstruksi berskala besar di Indonesia sudah terlaksana cukup baik namun untuk proyek berskala kecil aspek K3 cenderung tidak diperhatikan.

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

The fishing community in Kedungrejo Village, Muncar District, is close to the consumerist lifestyle. Each of the existing elements creates its own reflection, from skipper fishermen, labor fishermen to factory employees. In short, this research was conducted to describe the lifestyle that is formed in fishing communities, especially in Kedungrejo Village, Muncar District. This study uses a qualitative approach that explains the phenomenon descriptively using observation, interviews, and documentation. The research results obtained in this study indicate that the fishing community in Kedungrejo Village, Muncar District, has a consumptive lifestyle. This shows that the community buys products or luxury goods to maintain prestige in the surrounding environment. Moreover, they buy things based on their desires. The skipper fishing community, which is seen as being in the position of the upper social layer, will try to highlight the identity that is considered to have wealth and power. This study uses the theory of consumerism put forward by Jean Baudrillard which assumes collective individual identity based on commercial interests and not on utility. Just as society represents a need, consumerism makes individual/group behavior believe in the existence of a symbol of power in controlling a certain item.

Penelitian ini bertujuan untuk mengetahui strategi atau hal penting yang harus dilakukan agar logistik halal di Indonesia dapat terlaksana atau tercapai secara efektif dalam lingkup logistik global. Adapun untuk metode penelitian yang digunakan adalah penelitian deskriptif kualitatif melalui studi kepustakaan (literature review) yang dimana menjelaskan fenomena dan data serta penelitian terdahulu, kemudian menarik kesimpulan dari permasalahan yang ada secara lebih akurat dan jelas dari fakta-fakta yang ada. Untuk hasil penelitian ini ialah terdapat beberapa hal penting yang dapat menjadi pendorong kesuksesan Logistik Halal di Indonesia yang diantaranya yaitu 1) Dukungan pemerintah untuk mendorong perkembangan Logistik Halal dengan memperketat kebijakan mengenai sertifikasi halal 2) Memberikan pelatihan dan peningkatan manajemen pengetahuan yang berperan meningkatkan kemampuan pegawai. 3) Pengembangan Lanjutan dalam hal teknologi meliputi pengembangan sistem pelacakan seperti penambahan sistem sensor DNA dan sertifikasi di pergudangan, distributor, dan penjual, serta sertifikasi di penyedia produk hingga penjual ditambah dengan penerapan sistem logistik lima titik pembelian untuk inovasi berkelanjutan dan pengurangan biaya.

Indonesia merupakan salah satu negara yang memiliki wilayah laut yang terluas di dunia. Laut merupakan anugerah Allah yang menyimpan kekayaan alam yang sangat besar untuk dimanfaatkan bagi kesejahteraan umat dengan cara eksploitasi. Namun, eksploitasi laut seringkali dilakukan secara tidak bertanggung jawab misalnya penangkapan ikan yang dilakukan di wilayah yang dilarang, tidak adanya izin operasi, dan penggunaan alat tangkap yang dilarang. Penelitian ini bertujuan untuk menguraikan potensi laut dan menformulasikan etika eksploitasinya menurut pandangan Al-Qur’an. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kepustakaan. Berdasarkan penelitian ini, diperoleh bahwa potensi kelautan memiliki arti yang amat penting bagi perekonomian yaitu sebagai sumber penghidupan dan penghasilan bagi nelayan, sebagai penghasil perhiasan yang bernilai jual tinggi, sebagai salah satu kawasan cadangan minyak Bumi dan gas alam, sebagai penghasil energi, objek wisata, dan lain sebagainya. Di antara ayat-ayat Al-Qur’an yang mengandung pesan mengenai pemanfaatan potensi kelautan adalah Q.S. Al-Insyirah: 7, Q.S. An-Nahl: 14, Q.S. Ar-Rum: 41, Q.S. Asy-Syura: 32, Q.S. Lukman: 31, Q.S. Al-Maidah: 96, dan Q.S. Fathir: 12. Adapun etika eksploitasi potensi kelautan berdasarkan ayat-ayat Al-Qur’an antara lain dengan cara berpegang teguh pada prinsip tauhid, optimalisasi sumber daya, melaksanakan eksploitasi berkelanjutan, menjaga dan mempertahankan kedaulatan wilayah laut, dan menaati regulasi yang ditetapkan oleh pemerintah selaku ulil amri.

Kelompok Studi Pasar Modal Universitas 17 Agustus 1945 Semarang sebagian besar belum menjadi member Bursa Efek Indonesia. Pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan dan ketrampilan praktik transaksi investasi saham di Bursa Efek Indonesia, sehingga diharapkan dapat mahir dalam melakukan trading saham secara online. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan pendampingan terkait praktik transaksi investasi saham di bursa efek dengan software profit online trading.   Hasil   yang   diperoleh bahwa  Kelompok Studi Pasar Modal mampu memahami dan menjelaskan instrumen dan menu IDX. Namun, kurang mahir dalam mengoperasional  software  profit online trading dikarenakan keterbatasan waktu yang tersedia dan peserta belum menjadi anggota Bursa Efek.

Conflict management studies are needed because it is still difficult to find previous studies that address this topic in depth and considering that some companies have not optimally implemented conflict management programs both inside and outside the company. The purpose of this literature review is to find and examine various definitions of conflict management based on the broad context of previous research. The type of data used in this literature review is a type of secondary data in the form of articles and research journals totaling 29 articles and research journals both nationally and internationally with the journal publication year 2011-2022. The data collection method used in this literature review was a literature review with the help of the Google Scholar and Mendeley databases. The data analysis technique used in this literature review is a bibliometric-based data analysis technique with the help of VosViewer 1.6.19 software to obtain a more comprehensive visualization of conflict management. The results of this literature review are based on the results of bibliometric data analysis through the context of previous research which shows that each study places a different focus or concentration on conflict management. Teams and organizations have 29 outcomes from conflict management in the form of leadership style, job satisfaction, innovation and productivity are the four antecedents of conflict management. Conflict Management Style, Job Satisfaction, Organizational Performance, Innovation, Leadership Style, Emotional Intelligence are the six consequences.    

This study discusses the rights and obligations of patients and families in the services that have been provided.  The results showed that the granting process was in accordance with the Constitution no.  36 of 2014 concerning Health Workers and the Regulation of the Minister of Health of the Republic of Indonesia Number 4 of 2018 concerning Hospital Obligations and Patient Obligations and other related regulations.  There are several things that need to be improved, such as maximizing providing services to patients who have obligations that must be fulfilled, in order to achieve healing and as a balance of the rights they get, in essence the balance of rights and obligations is an achievement of a fairness of action, in terms of  relationship between two parties (medical personnel and patients).

Senam hamil merupakan terapi latihan gerak dan salah satu kegiatan dalam pelayanan selama kehamilan atau prenatal care yang bertujuan untuk mempersiapkan ibu hamil secara fisik dan mental saat menghadapi persalinan agar persalinan normal dapat berlangsung dengan cepat, aman, dan spontan. Kelenturan otot – otot dinding perut dan dasar panggul dapat mengurangi risiko ruptur (robekan) perineum. Ruptur perineum merupakan perlukaan pada jalan lahir yang terjadi pada proses persalinan pervaginam, ruptur perineum ini disebabkan pada saat persalinan perineum mengalami tekanan yang kuat dan mengalami peregangan yang dapat menyebabkan terjadinya ruptur perineum yang disertai dengan adanya perlukaan vagina dengan derajat ruptur yang bervariasi (Syamsiah dan Rosita Malinda, 2018). Berdasarkan data yang diperoleh di Puskesmas Talang Kabupaten Tegal jumlah persalinan pada bulan Januari – Oktober 2022 adalah sebanyak 121 orang dan 34 (28%) ibu bersalin mengalami ruptur perineum pada saat persalinan pervaginam. Berdasarkan hasil studi pendahuluan dengan metode wawancara pada tanggal 01 Maret 2023 dengan 10 ibu hamil di Desa Bengle Wilayah Kerja Puskesmas Kaladawa Kabupaten Tegal menyatakan bahwa keseluruhan ibu hamil 100% belum pernah melakukan senam hamil selama kehamilan dan saat posyandu tidak di ajarkan senam hamil. Tujuan dari kegiatan pengabdian adalah untuk meningkatkan pengetahuan ibu hamil tentang senam hamil. Pengabdian masyarakat dilakukan pada tanggal 06 Maret 2023  di Balai Desa Bengle Wilayah Kerja Puskesmas Kaladawa Kabupaten Tegal sebanyak 30 ibu hamil dengan metode demonstrasi dan penyuluhan terkait senam hamil. Hasil dari pengabdian adalah ibu hamil  sangat antusias dan memberikan respon  positif terkait informasi senam hamil dengan alat bantu lembar balik dan leafleat.

This study aims to analyze the role of competitive advantage as a variable moderating innovation capability and entrepreneurial marketing on the marketing performance of food and beverage SMEs in Central Java. Problems caused by declining MSME marketing performance around the Covid-19 pandemic. This study was conducted using a quantitative research approach and analyzed using SmartPLS 3. The population of this study is the SMEs in the catering industry in Central Java Province, including a total of 100 SMEs, and the sample is determined by simple random sampling. The results of the analysis show that innovation capability, entrepreneurial marketing, and competitive advantage have positive and significant effects on marketing performance. Competitive Advantage

This study explores the utilization of simple Augmented Reality (AR) technology to enhance customer engagement in the marketing programs of small and medium-sized enterprises (SMEs), specifically focusing on Anna Rental Perlengkapan Bayi in Semarang. The research employs an experimental design, developing and evaluating an AR-based information system prototype. Data collection methods include structured interviews, direct observations, and analysis of Instagram post performance. Results indicate a significant increase in customer engagement with AR content, showing an increase from fewer than 100 viewers for regular content to approximately >200 viewers for AR content, with 5% of these engaging further by clicking the AR link and 2% proceeding with a call-to-action. These findings align with existing theories on the effectiveness of interactive technologies in marketing. The study concludes that AR technology can substantially enhance customer engagement and suggests that SMEs adopt such technologies for improved marketing outcomes. Practical implications highlight the need for training and support for SMEs to implement AR effectively. This research provides a foundation for further studies on AR applications in SME marketing strategies in Indonesia.

Indonesia merupakan daerah yang sering mengalami gempa bumi karena itu, konstruksi bangunan harus didesain sesuai dengan standar peraturan yang berlaku. Penelitian ini bertujuan untuk mengetahui perilaku struktur dan skema terjadinya plastifikasi pada elemen struktur, serta menentukan level kinerja struktur gedung agar tetap kokoh saat terjadi gempa. Analisis pushover dengan displacement coefficient methode FEMA 440 (2005) yang berbasis statik nonlinier digunakan untuk mengetahui level kinerja struktur bangunan. Studi kasus dilakukan pada gedung beton bertulang RND PT Bernofarm Sidoarjo yang berfungsi sebagai kantor dan laboratorium di bidang farmasi. Gedung tersebut dibangun pada tahun 2015 dengan 6 lantai dan tinggi 28 meter. Sendi plastis baru dapat diketahui dengan melakukan analisis pushover. Digunakan program ETABS v.19 dan SAP2000 v.22 untuk analisis pushover sehingga diperoleh nilai perpindahan untuk arah X dan Y sebesar 0,311 m sehingga level kinerja struktur gedung ialah Damage Control. Pada kategori ini, bila terjadi gempa, elemen struktural gedung mengalami kerusakan minimal sehingga gedung masih dapat digunakan setelah terjadi gempa, namun fasilitas atau kelengkapan operasional gedung mungkin ada yang tidak dapat digunakan sehingga diperlukan perbaikan sebelum digunakan kembali. Ancaman terhadap korban jiwa sangat kecil.

Assessment of road surface conditions is a form of road maintenance and repair efforts. The two methods used in assessing road conditions are the Bina Marga method and the PCI (Pavement Condition Index) method. This study aims to compare the condition values ​​of the Peranap Napal road sections based on the two methods. The types of damage that can be found on the Napal Peranap road section are 7 types of damage consisting of: crocodile skin cracks (1.66%), elongated cracks (0.16%), edge cracks (0.08%), road joint cracks (0.01%), fillings (0.74%), holes (0.02%) and grain discharge (3.62%) with a total damage area of ​​2644.02 m2 or (6.30%) of 42000 m2 the area of ​​the Peranap Napal road studied. The Bina Marga method obtained a Priority Order (UP) value of 4 (included in the periodic maintenance program), while the PCI method obtained a damage level value of 66.16 (in fair condition with yellow color). The results of these two methods turned out to produce relatively the same assessment, namely the condition of the road section still required maintenance and repair, including: providing additional layers, making and repairing drainage, widening and compacting the shoulders, filling gaps with a mixture of asphalt and sand, and dismantling the pavement layer. and then re-coated with the same material.    

The Care service is an itegral part of the health service included basic service and refered service. The care service done by paramedics are in the forms of care parented . Most petients complain that the medical personels often show unfriendly attitude and lack of interest on the patient needs with simple and careless services . some studies showed that around 33.58% of patient satiasfication was influenced by their perception on service quality . the objective of the research is to know the short time effectivity of them method on care service in Myria hospital.. It is a quantitative descriptive research. The research population were all of 46 paramedics in task the stayed care room. The research sample was the total population , as much as 43 paramedics. The research variables were the effectivity components, onsisting , of productivity, efficiency, and satisfaction. Data were analyzed by the univariat anaiysis on the three variables. The results of research showed that the good respondent productivity were done by 24 personels (44.2%), and poorrespondents productivity were done by 19 personels (55.8%). On the efficiency,variable 23 respondents (53.5%) showed poor efficiency and 20 respondents (46.5%) showed good efficiency ,and on the satisfaction variable , 15 respondent (34.9%) showed high satisfaction and 28 respondents (65.1%) showed low satisfaction. Based on the research result, it is recomended to the Myria Hospital to make some efforts in increasing working productivity by giving a chance to its paramedics to follow some training and higher education programs.    

Asas good water resources governance baru akan dapat tercapai apabila pengelolaan Daerah Aliran Sungai (DAS) dilakukan melalui suatu perencanaan yang utuh dan terpadu (hulu, tengah, hilir), menyeluruh (antar dan lintas sektor), berkelanjutan dan berbasis kelestarian lingkungannya, mencakup aspek teknis, aspek asas legalitas yang kuat dan mengikat bagi seluruh pemangku kepentingan, aspek tata kelola pemerintahan desentralisasi yang berlaku; dan aspek masyarakat dan pihak swasta yang terlibat dalam pemanfaatan DAS serta aspek kontrol, transparansi, akuntabilitas hasil yang dilakukan mulai dari tahap perencanaan sampai pelaksanaan pengelolaan. Pendekatan penelitian yang digunakan adalah pendekatan pengumpulan data yang luas dan banyak mengenai pengelolaan DAS hasil Diskusi FGD Pemangku Kepentingan, sedang evaluasi kebijakan pengelolaan DAS dilakukan dengan menggunakan Analisis SWOT (Strength, Weakness, Opportunity dan Threat). Hasil dari penelitian ini adalah bahwa Kebijakan Pengelolaan DAS secara terpadu dan berkelanjutan perlu dikuatkan melalui : (1) Meningkatkan hermonisasi dan sinkronisasi peraturan perundang-undangan pengelolaan DAS; (2) Mewujudkan pembentukan Forum DAS dan komitmen bersama antar stakeholders; (3) Mewujudkan adanya partisipasi masyarakat dan dunia usaha dalam pengelolaan DAS dan (4) Mewujudkan Pemahaman Bersama tentang Pengelolaan DAS.

Seolah telah menjadi rahasia umum bahwa bangsa Indonesia sepertinya terlanjur menjadi “pemuja” produk-produk luar negeri. Kita cenderung lebih bangga terhadap produk orang lain daripada produk anak bangsa sendiri. Tujuan penulisan artikel ini untuk mengingatkan betapa pentingnya mencintai produk lokal untuk menunjang eksistensi UMKM. Penulisan artikel ini menggunakan metode studi literatur. (Kurang temuan dan implikasi) .    

The purpose of this study is to investigate the effects of inflation, the number of taxpayers, and a tax audit on income tax receipts. The factors utilized in this study are Duty Review, Number of Citizens and Expansion as Autonomous Factors and Annual Expense Receipts as Reliant Factors. All Individual and Corporate Income Tax Receipts, registered Individual and Entity Taxpayers, the number of SKPKBs issued at KPP Pratama Cibitung, and the amount of inflation published monthly by the Central Bureau of Statistics (BPS) of Bekasi Regency in 2017, 2018, 2019, 2020, and 2021 (time series data of 60 months) comprise the population of this study. The saturated sampling method was used for the study's sample, which included the entire population. This sort of exploration utilizes illustrative examination which expects to make sense of the easygoing connection between the factors that impact speculation testing. Using the SPSS version 23 program, multiple regression analysis was used as the analytical method. According to the findings of this study, the Variable of Tax Audit has an effect on Income Tax Receipts, the Variable of Number of Taxpayers has an effect on Income Tax Receipts, and the Variable of Inflation has an effect on Income Tax Receipts.