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Velva is frozen food product has low fat and made from crushed fruit or vegetables that has a similar texture like ice cream. Sweet potatoes used as a raw material it is an innovation of food processing to increase economic value. The addition of kecombrang extract creates a new taste and has a lot of nutritional content such us high antioxidant. The research of objective is to determine the characteristic of velva varietas of sweet potatoes and addition of kecombrang flower extract based on longest melting power and highest total dissolved solids. The research using completely randomized with 2 factorial. First factor is type of sweet potatoes ( white, orange, purple) and second factor is addition of kecombrang flower extract (5%, 10% and 15%). The results of chemical (moisture content, antioxidant activity) and physical parameters (overrun, melting time and total dissolved solids) based on longest melting power and highest total dissolved solids formulation is purple sweet potatoes and 15% kecombrang extract is water content 67,37%, antioxidant 74,24%, overrun 22,18%, melting time 18,54 minutes, total dissolved solids 25,7oBrix. Based on the most preferred organoleptic paramaters is purple sweet potatoes and 5% kecombrang extract is water content 69,09%, antioxidant 66,41%, overrun 23,79%, melting time 17,28 minutes, total dissolved solids 23,6oBrix

This research aims to analyze the efficiency and effectiveness of budget management in Kalebarembeng village, Bontonompo District, Gowa Regency. The type of research used in this research is descriptive quantitative with the formula: Efficiency Ratio and Effectiveness Ratio. The data processed is primary data in the form of a report on the realization of the village income and expenditure budget using Kalebarembeng village government funding sources for the 2019-2023 period. The results of the research show that the level of efficiency in managing the Kalembarembeng village budget is still in the less efficient category, but the level of effectiveness is in the effective category. This situation means that the goals of the Kalebarembeng village government can be achieved but at very high costs.

The Water Quality Index (WQI) shows the condition of water quality in an area based on the status of water quality resulting from the measurement of physical, chemical and bacteriological parameters of a water body both rivers and lakes. Several machine learning techniques can be used to predict water quality in an area, one of which is through the prophet model approach which is able to provide fairly accurate predictions for the water quality index in Indonesia. The main objective of this research is to obtain a WQI prediction value as a baseline in the formulation of future environmental control activity policies using the prophet model. The result is that the predicted value of IKA for 2021-2023 generated through machine learning with the prophet model approach shows that the Mean Absolute Error (MAE) value: 7.01, Root Mean Square Error (RMSE): 8.61 and Mean Absolute Percentage Error (MAPE): 13.06%, which means that IKA prediction with the prophet model is effective in capturing annual patterns between historical data and future predictions.    

Decisions and decrees as legal instruments of the government in carrying out legal actions unilaterally, can be the cause of legal violations for citizens, in Law Number 5 of 1986 concerning State Administrative Courts and its amendments, the law explains that the object of state administrative disputes is that which contains legal actions that can have legal consequences for a person or civil legal entity, at least there is ease for the public to sue the government and request the cancellation of decisions made by the government, but due to the expansion of objects in Law Number 30 of 2014 Article 87 letter (a) includes written decisions, it also includes factual actions. Therefore, the problem formulation in this research is whether the state administrative court has the authority to adjudicate factual government actions that harm the community, how legal protection for people who are harmed by factual government actions. This research is a normative legal research with statutory, conceptual, historical, and doctrinal approaches that apply to determine the rule of law as a whole. The results showed that the expansion of the competence of the State Administrative Court to adjudicate factual actions of the government is not competent because it cannot cause legal consequences because it is not in line and contradicts what is regulated in Law Number 5 of 1986 concerning State Administrative Courts and its Amendments, the public does not get legal protection through the State Administrative Court as a result of the factual actions of State Administrative bodies/officials. Suggestions from this research are that factual actions should be removed or eliminated from the competence of the State Administrative Court and there is no need to expand the object of State Administrative disputes, for people who feel harmed by factual actions of State Administrative bodies/officials should file a lawsuit against the law to the district court.

This research aims to determine the influence of tax socialization, tax knowledge, tax understanding, and tax awareness on land and building tax compliance. This research was carried out in Naikliu Village, Nort Amfoang Utara District with a population of 534 taxpayers. The method used in selecting the sample was random sampling using the slovin formula and was determined as many as 100 respondents. This type of research is included in quantitative descriptive with survey methods. The type of data used in this research is primary data obtained by distributing 100 questonnaires and the total number of questionnaires that can be processed is 100. The statistical method used multiple linear regression analysis with the help of SPSS 25 application software. The results of this research show that the Socialization variabel tax, tax knowledge, tax understanding, are partially insignificant to taxpayer compliance, meanwhile taxpayer awareness partyally has a significant effect on land and building tax compliance. Meanwhile, the variables of tax socialization, tax knowledge, tax understanding, and tax awareness together simultaneosly influence taxpayer compliance. 

The current research aims to measure the role of accounting information technology represented by (Perceived benefit, ease of use) in reducing tax evasion represented by (Fair distribution of tax burden, penalties and penalties, combating tax evasion, employees efficiency, economic conditions) among a sample of employees of tax departments in the Middle Euphrates region, the research has stood on an important problem, which was formulated under the question of the research (What is the role of accounting information technology in reducing tax evasion?),  In order to address the problem, two hypotheses were formulated, and the research relied on the descriptive analytical approach in measuring, describing and analyzing the research variables, and the research relied on the questionnaire tool in collecting the necessary data, As (150) questionnaires were distributed to the concerned tax department employees, and (137) questionnaires were retrieved, with (129) questionnaires valid for analysis and (8) damaged questionnaires. To analyze the results, the (SPSS&AMOS) package was used (V.28). The research summarized several findings, foremost of which was that accounting information technology has an impact in reducing tax evasion. Additionally, there is a high degree of use of accounting information technology in improving the capabilities of tax department employees in the Middle Euphrates region to reduce tax evasion. The research recommends the use of modern accounting information methods and techniques to combat tax evasion and ensure timely payment of taxes in the right place.

The purpose of this study was to determine and analyze the effect of Price on Purchasing Decisions. To determine and analyze Promotion on Purchasing Decisions. To determine and analyze the Location on Purchasing Decisions. To determine and analyze the effect of Price, Promotion and Location on Purchasing Decisions for Subsidized KPR Houses at PT ABGI PUTRA PERKASA. In this study, an associative approach was used to determine the relationship between each variable. The data presented in the form of quantitative data, namely testing and analyzing data with numerical calculations and then drawing conclusions and testing. In this study, the object studied was a Subsidized KPR House at PT ABGI PUTRA PERKASA with an unknown population and a sample of 61 people with a sample draw using the Lemeshow formula.The results of this study are Price has a significant effect on Purchasing Decisions. Promotion has a significant effect on Purchasing Decisions. Location has a significant effect on Purchasing Decisions. And Price, Promotion and Location have a significant effect on Purchasing Decisions for Subsidized KPR Houses at PT ABGI PUTRA PERKASA.

This research used a quantitative method with a sampling technique using the Slovin formula to obtain 95 samples. The data collection technique uses a questionnaire. The research results show that the service feature variable (X1) influences customer satisfaction (Y). The results of the t test for service features on customer satisfaction obtained a value of tcount > ttable (3.429>1.986) and a significance value smaller than probability (0.000 ttable (8.264 > 1.986) and a significance value smaller than probability (0.000 < 0.05), meaning that administration costs have an effect on customer satisfaction. The simultaneous test shows that the fcount value is 114.028 and the ftable value is 3.09 (114.028 > 3.09) with a significance level of 0.000 < 0.05. The conclusion of this research is that service features and administration costs influence customer satisfaction using mobile banking at Bank Syariah Indonesia KC Lahat.  

The purpose of this study is to find out students' dance skills after using a video platform in learning Galombang dance in class VII (A) SMP Negeri 22 Padang. This type of research is classroom action research. This research uses 2 cycles which include planning, implementation, observation and reflection. Data collection methods include observations, interviews and documents. The data was analyzed using a percentage formula. The results of the study prove that the use of visual media in dance education can increase learning outcomes and facilitate learning. It is said that students' abilities have increased from cycle I to cycle II, namely in cycle I the average score is 81.72, the percentage (44%) of students have achieved compliance, but (56%) of students. In the second cycle, students increased and reached KKM > 78, with an average score of 96.33 and the percentage (100%). Therefore, all students should achieve KKM > 78. It is known that practice in the classroom using props adds to the learning results of Galombang dance cultural arts students. In this way, video and audio platforms should be used to transform the teaching and learning environment to be more efficient, effective and engaging

The rapid development of information technology has significantly transformed the financial sector, particularly with the rise of online lending services or fintech lending. While these services provide easier access to financial resources, they also bring various challenges, including an increase in disputes between lenders and borrowers. The government, through the Financial Services Authority (OJK), has formulated regulations to protect consumers and promote the use of mediation as an alternative dispute resolution method that is more efficient and less burdensome for both parties. This study aims to analyze the effectiveness of mediation as a solution for resolving online lending disputes, using a normative juridical approach. Data were collected from various primary and secondary legal sources and analyzed deductively. The results indicate that mediation offers a faster, more flexible, and less formal mechanism compared to court proceedings. However, challenges such as low consumer financial literacy and a lack of understanding by service providers about the mediation process need to be addressed through increased education and awareness campaigns. In conclusion, mediation has great potential to become a more equitable and efficient dispute resolution mechanism in the fintech lending industry, provided it is supported by adequate regulations and improved awareness among the involved parties.

Fishing using toxic hazardous materials is a criminal offense of "illegal fishing", which violates the provisions of Law Number 45 of 2009 concerning Amendments to Law Number 31 of 2004 concerning Fisheries. This was also carried out by the Defendant with the initials JLLF based on the Decision of the Kupang District Court Class 1A with case number: 239/Pid.Sus/2020/PN Kpg. This research is a normative juridical research, so the data sources used are primary data sources, secondary data, and tertiary data. Primary data is obtained from several legal rules such as the Criminal Code (Criminal Code), Law Number 45 of 2009 concerning Fisheries and Court Decisions, secondary data is obtained from libraries, journals, and the internet, and tertiary data is obtained from dictionaries, wikipedia, and encyclopedias. The data were analyzed in a descriptive-qualitative manner. The results of this study show that (1) Criminal liability for fishing perpetrators using toxic hazardous materials in Article 84 paragraph (1) of Law of the Republic of Indonesia Number 45 of 2009 concerning Amendments to Law of the Republic of Indonesia Number 31 of 2004 concerning Fisheries is in accordance with the elements contained in the formulation of the article. (2) Basis for Judge's Consideration in the Request for Criminal Liability for the Crime of Fishing with Toxic Hazardous Materials in Decision Number: 239/Pid.Sus/2020/PN Kpg. Judging from the elements contained in the articles of indictment as well as aggravating and mitigating matters.

The rise of Islamophobia worldwide is often fueled by ignorance and negative stereotypes about Islam. This situation calls for more effective educational efforts to counter misinformation and restore the image of Islam as a blessing for all, or Rahmatan lil 'Alamin. In response to this challenge, da'wah (Islamic preaching) through literature, especially novels, offers a way for readers to gain new perspectives and understand the complexities of religious life through engaging narratives that do not come across as patronizing. This study aims to identify the da'wah messages in Harlis Kurniawan's novel Bujang and Portuguese General and analyze the most dominant themes within the text. The novel serves as a potential medium for educating people, including non-Muslims, about the true teachings of Islam. The research employs a descriptive quantitative approach using content analysis. The data analysis involves categorizing the content, evaluating it through judges' assessments, and calculating the findings using Microsoft Excel and the Slovin formula, followed by interpretation of the results. The result of this study shows that the novel possesses 37.66% message of morality which is very dominant, 32.46% sharia messages, and of 29.88% aqida messages.

The purpose of this study was to determine the Strategy for Improving Employee Performance through Strengthening Empowerment, Teamwork and Job Satisfaction at the Bogor City Environmental Service. The study population was 280 people with a sample size of 165 people calculated using the Slovin formula. Data collection for each variable studied using a questionnaire with a rating scale. Data analysis techniques using descriptive statistical analysis techniques and path analysis techniques. The results showed (a) there is a positive direct effect of empowerment on job satisfaction, with a path coefficient value of βzx1 = 0.155, a t-value of 1.998> t table value of 1.654 (b) there is a positive direct effect of teamwork on job satisfaction, with a path coefficient value of βzx2 = 0.415, and a t-value of 5. 167> t table value of 1.654 (c) there is a positive direct effect of job satisfaction on performance, with a path coefficient value of βzy 415, and a calculated t-value of 5.167 > t table value of 1.654 (c) there is a positive direct effect of job satisfaction on performance, with a path coefficient value of βzy 209, and a calculated t-value of 2.722 > t table value of 1.654. (d) there is a positive direct effect of empowerment on performance, with a path coefficient value of βyx1 = 0.470, and a calculated t value of 4.149 > t table value of 1.654. (e) there is a positive direct effect of teamwork on performance, with a path coefficient value of βyx2 = 0.466, and a calculated t value of 5.599> t table value of 1.654. (f) there is a positive indirect effect of empowerment on performance through job satisfaction, with a regression coefficient value of 0.891 and 0.238, and from the calculation of the Sobel test, the z-count value is 10.241> 1.96. (g) there is a positive indirect effect of teamwork on performance through job satisfaction, with a coefficient value of 0.706 and 0.238 and from the calculation of the Sobel test, the z-count value is 8.115> z-table 1.96. Thus, it can be concluded that by strengthening empowerment, teamwork and job satisfaction, employee performance in the organization can be improved.

This study aims to analyze the influence of media exposure and information quality of the Instagram account @bogoreatery on followers' interest in culinary tourism. In today's digital era, social media such as Instagram plays an important role as a source of information and in shaping people's interests and preferences, especially in the context of culinary tourism. Media exposure and information quality are important factors that can influence a person's interest. This study will examine the Instagram account @bogoreatery by making Instagram followers @bogoreatery as the subjects in this study. This study uses a quantitative approach and the theory used as the basis for this study is the Media Richness Theory. The sampling technique used is purposive sampling with a total of 400 respondents calculated using the Slovin formula. The results of the study indicate that there is an influence between media exposure and the quality of information on the Instagram account @bogoeatery on the interest of followers in culinary tourism with an influence of 48.8%, while the rest is influenced by other factors outside the variables studied.

This research aims to examine the influence of the variables tax knowledge, self-efficacy, motivation, and learning effectiveness on accounting students' interest in pursuing a career in the field of taxation. This research uses quantitative methods with data sources from primary data in the form of distributing questionnaires which have been answered by all respondents and the results will be analyzed with the help of the Statistical Package of Social Science (SPSS) version 29 as a test tool. The population in this study were accounting students at Kahuripan Kediri University Class of 2020-2022. The sample used in this research was 65 students using the purposive sampling method and the Slovin formula. The data analysis method used in this research is multiple linear regression analysis. The results of the research show that the independent variables tax knowledge, self-efficacy, and learning effectiveness have a significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation, while the independent variable motivation has no significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation.

The restaurant business in Indonesia has always been dominated by foreign market share. Without looking far, busy centers such as malls, for example, are currently filled with restaurants from western countries or China. Starting from fast food restaurants to restaurants that provide full course menus. The population continues to increase, meaning the level of human need for food also continues to increase. Especially in the restaurant sector, it is currently showing very good development and is a business prospect that is progressing rapidly and increasing. The aim of this research is to find out whether promotions partially have a significant effect on purchasing decisions at Boss Cafe Bhayangkara, as well as knowing the influence of Customer Experience on purchasing decisions, and knowing simultaneously on Word of Mouth and the existence of Promotions in Customer Experience, Word of Mouth which has an influence on purchasing decisions at Boss Café Bhayangkara. In this research method, it is quantitative. The population in this research is all Boss Café Bhayangkara customers. The sampling technique is based on criteria (considerations). The sample parameters are: All Boss Café Bhayangkara customers, all Boss Café Bhayangkara customers came back using the Zikmund formula to reduce the sample size, so the sample in this study was 96 people and rounded up to 100 people. The results obtained from this research show that: 1) Promotion, 2) Customer Experience, 3) Wort of Mouth, 4) Purchase decisions. Basically, it shows how far the influence of an independent variable individually is in explaining the dependent variable.

Currently, society's need for education continues to increase from time to time. The increasingly advanced level of life in society causes competition for human resources to become increasingly fierce. The increasing need of society for the importance of knowledge, encourages them to take educational levels from the lowest level to the highest level. To find out whether Service Quality has a positive and significant effect on student satisfaction at Potensi Utama University. To determine the effect of Physical Evidence on student satisfaction at Potensi Utama University. To find out how Service Quality and Physical Evidence simultaneously influence student satisfaction at Potensi Utama University. The method used in this research uses a method, namely the type of research used in this research is a quantitative research method. The population in this study was all students at Stambuk Potensi Utama University in 2023 totaling 1253 students. The sampling technique uses the Slovin formula, namely 92 rounded up to 100 people. The results of this research are (1) Service Quality partially has a positive and significant effect on Student Satisfaction, (2) Physical Evidence partially has a positive and significant effect on Student Satisfaction (3) Service Quality, and physical evidence together or simultaneously have a positive effect and significant to the satisfaction of Potensi Utama University Students. 

This study is motivated by the issue of criminalizing drug couriers, who in judicial practice are often equated with the main perpetrators, even though in reality they occupy a subordinate position in the drug distribution network. The lack of clarity in the differentiation of roles in Law No. 35 of 2009 on Narcotics has led to the application of criminal liability that tends to be formalistic and has the potential to disregard substantive justice. This study aims to analyze the form of criminal liability of Class I drug couriers and assess whether the Pekanbaru District Court Decision Number 119/Pid.Sus/2025/PN Pbr has reflected justice in the imposition of criminal penalties. The research method used is normative juridical with a legislative approach, case approach, and conceptual approach. The results of the study show that the criminal liability imposed on couriers in the verdict is direct as the main perpetrator, without considering the theory of the perpetrator's role, degree of fault, and the defendant's capacity to be held responsible. The judge emphasized the fulfillment of the elements of the act as formulated in Article 114 of Law Number 35 of 2009 concerning Narcotics, without adequate analysis of the mens rea and the factual contribution of the courier in the structure of the crime. Justice in this study is understood as substantive justice, which requires consistency between the punishment, role, and degree of fault of the perpetrator. Proportional punishment is interpreted as the imposition of sanctions that clearly distinguish between couriers as subordinate actors and the main actors who control the narcotics network. This study concludes that the criminal liability of narcotics couriers must be based on individualization of punishment and proportionality so that law enforcement not only fulfills legal certainty but also reflects substantive justice.  

This study investigates the role of citizenship in the context of dual identity in Indonesia's multicultural society, as well as how Islamic law and national law interact with law enforcement. Due to the extraordinary cultural and religious diversity, Indonesia faces challenges in integrating the dual identities of its people. Cultural and religious identities often lead to conflicts among citizens governed by national law, especially when it comes to religious rules and Islamic law. How dual identity affects law enforcement in Indonesia is explored through qualitative research using descriptive-analytical techniques. Data was obtained through in-depth interviews with relevant individuals and analysis of national legal and religious documents. The research results indicate that although Law No. 12 of 2006 on Citizenship provides a legal basis for all citizens. In reality, Islamic law often plays a larger role in the lives of Muslim communities. The disagreement between religious law and national law causes chaos in law enforcement, especially regardingin heritance and family issues. In addition, this research examines the legal systems in other countries with multicultural populations, such as Malaysia, India, and Canada. These countries demonstrate similar issues in creating fair legal policies for multicultural societies. This research concludes that an inclusive approach must be used in the formulation of legal policies in Indonesia so that dual identities in society can be accepted by the state’s legal system, allowing.

Jelly candy is a transparent and clear physical appearance, produced from a combination of fruit juices, gelling agents, or flavoring ingredients. Objectives; To determine the acceptability and chemical quality (calcium, potassium, vitamin C, and water content) of jelly candy made from dragon fruit and moringa leaves. Method; The research used a Completely Randomized Design (CRD) experiment with 5 treatments and 2 repetitions, resulting in 10 experimental designs. Acceptability testing was carried out by 30 moderately trained panelists. Data analysis used Kruskal Wallis and continued with the Bonferroni test. Results; results showed that the optimal formulation was 90 grams of dragon fruit and 10 grams of moringa flour, which was rated positively. The hedonic quality test revealed a purple color, a chewy texture, a flavor predominantly of dragon fruit with a slight taste of moringa leaves. The formulation contained 601 mg of calcium, 112 mg of potassium, 26.77% water, and 10.20 mg of vitamin C per 100 grams. Conclusion; The candy formulation with 90 grams of dragon fruit and 10 grams of moringa flour received a favorable rating, demonstrating a purple color, chewy texture, predominant dragon fruit flavor with a hint of moringa, and appropriate nutritional content.