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Today's era of globalization has become one of the media used to express opinions or views. Freedom of opinion, especially on social media, is currently widely misunderstood and abused by the public, because in exercising the right to freedom of opinion, many people carry out actions which result in insults, accusations without evidence and defamation which causes loss, hurt feelings, Mental health even has an impact on suicide situations for certain individuals and groups. The problem in this research is that many social media users give opinions or views that the female artist with the real name Chintya, who is an Indonesian citizen living in Germany or better known as Bunda Corla, is a transgender. This was conveyed clearly on social media Instagram and Tiktok without supporting evidence. This is an activity of defamation, an attempt to influence other people to believe in their opinions or views to the detriment of one party. If we look at the criminal law and violations of the misuse of the right to freedom of expression on social media and the criminal sanctions for criminal acts of defamation under the guise of freedom of opinion, this already refers to 3 crimes, defamation, unpleasant acts and violations of human rights. . Persons involved in defamation cases can be charged with criminal penalties for acts of insult and/or defamation on the internet. Especially for internet users, criminal threats through Article 27 paragraph (3) in conjunction with Article 45 of the ITE Law. Through this provision, internet users can also be subject to coercive measures considering the maximum penalty is 5 years in prison. The method used in research is the literature method, data collection techniques in the form of documentation and observation. Data from observations is in the form of screenshots from social media. The results of this research show that; comments on social media are included in several violations of existing laws in Indonesia, the ITE Law article 45 paragraph 1, the Defamation Law articles 310 and 311 of the Criminal Code; Threat of Criminal Defamation in the ITE Law Article 27 paragraph (3) in conjunction with Article 45. Source of material Instagram, TikTok, primary and secondary law. This research concludes that freedom of opinion is not absolute freedom, but rather, opinion must be in accordance with ethics and norms in society and in accordance with legal regulations without harming any party. and these unpleasant acts can be prosecuted in accordance with applicable legal provisions. Freedom of opinion on Instagram and Tiktok media aimed at Mother Corla has been proven to be defamation.

This research aims to describe and analyze forms of hate speech on one of the social media, Prabowo's Instagram account. This research method uses a qualitative descriptive approach. The data analysis method used is the orthographic matching technique with a writing recorder as the determining tool. The results obtained from this research were that there were several negative comments in the form of hate speech towards the presidential and vice presidential candidate pair Prabowo-Gibran.

This article discusses the use of behaviorism learning theory to increase the understanding of biological concepts in high school. The method used in this article is a literature study or literature review. The research results reveal that the use of behaviorist learning theory increases understanding of biological concepts through providing regular stimuli so that appropriate responses are obtained. The use of flipbook media as a behavioristic approach also increases students' motivation in learning, thereby influencing learning outcomes or achievement. It can be concluded that the use of behaviorism learning theory can increase understanding of biological concepts in high school.

This research aims to investigate the impact of Ta'lim Muta'allim book learning strategies on the character formation of Islamic students in boarding schools. Boarding schools play a significant role in character education and the promotion of Islamic values among their students. The Ta'lim Muta'allim book, as a classical text commonly used in boarding schools, is considered to have significant potential in shaping the character of students. The research employed a qualitative case study approach at Al-Ihsan Boarding School, located in Central Java, Indonesia. Data were collected through interviews, observations, and document analysis. The research participants included students and instructors at the boarding school. The findings of the research indicate that the utilization of learning strategies centered around the Ta'lim Muta'allim book significantly contributes to character formation among the students. Students engaged in deep and reflective learning about the contents of the Ta'lim Muta'allim book displayed a substantial improvement in their understanding of Islamic values, ethics, and morality. Furthermore, these learning strategies also played a role in fostering discipline, patience, and perseverance among the students. This research provides valuable insights into the importance of incorporating the Ta'lim Muta'allim book into the boarding school curriculum and employing appropriate learning strategies to achieve character development objectives. These findings can serve as a guide for other boarding schools in their efforts to enhance character education effectiveness in the face of evolving contemporary challenges.

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.

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..