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Decision Number 2205 K/Pd/Sus/2022 The Supreme Court again upheld the acquittal decision of Samin Tan as the owner of PT Beneficial Ownershiprneo Lumbung Energi & Metal (PT BLEM). The panel is of the opinion that the giver of gratification cannot be punished because the Corruption Eradication Law is not designed to punish the giver of gratification even though Samin Tan's position as the giver of gratification is the ultimate beneficiary owner of PT BLEM. The research method used in this research is using normative juridical research methods and using literature study techniques to answer the problems in this research. The result of the discussion of the first problem formulation is that Samin Tan cannot be held criminally responsible because the person giving the gratification is not criminalized under the law even though Samin Tan is the ultimate beneficiary owner who has the potential to commit this act because it is in the interests of his company. The result of the discussion on the formulation of the second problem is that the judge's considerations in the decision did not prioritize a sense of justice and expediency because they only prioritized legal certainty which resulted in Samin Tan being able to escape the demands of the public prosecutor.

Based on data from the West Sumatra energy and mineral resources service, it is stated that Limapuluh Kota Regency has the potential for rocks (andesite, granite, limestone, marble) and metallic minerals (gold and lead). This huge natural potential requires good management so that it can develop and requires potential human resources as well. This is the background for socializing opportunities and potential job opportunities in Limapuluh Kota Regency. The socialization explains what potential mining resources exist in Limapuluh Kota Regency along with the job opportunities that exist in managing these resources. The target of this socialization is to open the minds of high school students in terms of the natural potential that their region has and to open up the students' insight in choosing the science they will study in college, so that as sons/daughters of the region they can contribute to the management and development of their region.

. Electrical energy is a primary need for every human being. Supercapacitors are sophisticated electrical energy storage devices that combine the advantages of conventional batteries and capacitors so that they have the ability to store energy better. The use of electrode materials is one of the factors that affect the effectiveness of supercapacitors, electrode materials can be made from polymeric materials, metal oxides, and porous materials such as activated carbon. Activated carbon is made through two main stages, namely the carbonization and activation stages. Bamboo charcoal is a solid product that uses bamboo raw materials through a carbonization process under high temperatures (high temperature charcoal). This research is a research using experimental method. From the research results, carbonized bamboo charcoal at temperatures of 300˚C, 350˚C, 400˚C, 450˚C and 500˚C has a higher electrical conductivity value as the carbonization temperature increases. So it can be concluded that the temperature in the carbonization process affects the electrical conductivity of bamboo charcoal.

CRS occurs when there is irritation to the cervical nerve roots due to the vertebral disc bulging out. In diagnosing CRS, supporting tools such as MRI are needed. The purpose of this study was to determine how the cervical MRI examination procedure with a diagnosis of CRS at the Radiology Installation of Dr. Moewardi Hospital and why the cervical MRI examination with a diagnosis did not use the T2*GRE and Proton Density sequences. This study used a qualitative method with a case study approach conducted from June-July 2023 with the object of research as many as five patients diagnosed with CRS. The respondents consisted of three radiographers, three radiology specialists, and one sending doctor. The cervical MRI examination procedure with a diagnosis of CRS at the Radiology Installation of Dr. Moewardi Hospital has no special preparation, the patient only releases metal objects in the patient's body before entering the examination room. The sequences used are Coronal T1 FSE, Coronal STIR, Sagittal T2 FRFSE, Sagittal T1 FSE, Sagittal STIR, Axial T2 FRFSE, Axial T1 FSE, and Myelography. Based on the results of the study, using T2*GRE in CRS diagnosis will produce a poor picture. While Proton Density is good for bone but because of the use of a long time and CRS diagnosis is more focused on nerve fibers and soft tissue, it does not need to be used.

Background: CT Scan is a medical technology that can show images in the form of slices to see the anatomy of the human body because this technology combines X-rays and television. Basically, how a CT scan works uses a radiation source from X-rays. There are various examinations that can be carried out using a CT scan, one of which is a head examination with a CT scan. CT scan of the head at the Radiology Installation at Bhayangkara Hospital Makassar uses a Slice Thickness of 3 mm to produce a better image. The aim of this research is to determine the Head CT Scan Examination Procedure for Clinical Hemorrhagic Stroke in the Radiology Installation of Bhayangkara Hospital, Makassar. Results: The results of this study indicate that the CT scan procedure of the head with clinical hemorrhagic stroke at the radiology installation at Bhayangkara Hospital, Makassar was carried out without any special preparation but the patient was instructed to remove metal objects or accessories around the head such as earrings, hairpins and necklaces. Using a slice thickness of 3 mm is good enough to display image results and confirm the diagnosis. Conclusion: The head CT scan procedure for clinical hemorrhagic stroke was carried out using the head first protocol. The slice thickness used in this examination is 3 mm. The choice of slice thickness is the biggest factor because a thick slice thickness will produce images with low detail and cause artifacts, whereas a thin size will produce images with high detail but there is noise in the image.

The synthesis of PbO-Ag nanoparticles was carried out using the sol-gel method using bioreduction from fig leaf extract (Ficus Carica L). PbO is a semi-conducting metal, so it is combined with Ag metal to make PbO a conducting metal. The reason Ag is used is because the stability of silver nanoparticles plays a very important role when being characterized and applied to a product. The nanoparticles formed were characterized by PSA, PZC, XRD, FTIR, UV-Vis, DRS and SEM. From the characteristic results, it was obtained that PbO-Ag could be formed using the sol-gel method using fig leaf bioreductor (Ficus Carica L).    

This research basically discusses the analysis of the calculation of input tax and output tax in order to determine the underpayment or overpayment of VAT at PT Seah Precision Metal Indonesia in 2019-2022. In calculating Value Added Tax (VAT), it is one of the tax obligations that must be carried out by the company PT. Seah Precision Metal Indonesia, which is a corporate tax that has been carried out as a taxable entrepreneur at the tax services office.The population in this research is the company PT. Seah Precision Metal Indonesia using the 2019-2022 Input VAT and Output VAT reporting period. The research method used in this research is a qualitative method with data analysis using Excel. The results of this research show that none of the manufacturing companies PT. Seah Precision Metal Indonesia in 2019-2022 have overpaid tax status. All samples in this study had underpaid tax status. And there were sales and purchases before the pandemic, during the pandemic, and after the pandemic in 2019-2022, the difference between sales and purchases of goods was the lowest in 2021, compared to 2019.

This research is based on the background of rule violations that often occur by officers during On The Job Training (OJT) at Sultan Muhamad Salahuddin Bima Airport, for example, such as not being on time and wearing incomplete uniforms. The purpose of this study was to determine the performance strategy of AVSEC officers in checking passenger goods on X-Ray machines and how AVSEC officers handle malfunctioning X-Ray machines. The method used is qualitative with a descriptive approach. The data collection techniques are observation, interviews, documentation and using SWOT analysis variable weighting. Respondents in this study were security officers in the X-Ray machine section of the Aviation Security unit at Sultan Muhammad Salahuddin Airport in Bima. The results of this study are: 1). The performance strategy of AVSEC officers in checking passenger goods on X-Ray machines at Sultan Muhammad Salahuddin Airport is in accordance with existing handling standards and can support the continuity of discipline of duties and responsibilities that are better. 2). The way AVSEC officers handle malfunctioning X-Ray machines at Sultan Muhammad Salahudin Airport in Bima is by checking goods manually using Walk Through Metal Detector (WTMD) and Hand Held Metal Detecor (HHMD) machines.  The performance strategy of Aviation Security officers shows in quadrant one, namely aggressive growth (grow oriented strategy).

A company is one of the types of business entities protected by law as the place where the production process of a good or service is used to meet the needs of society. To the company’s goals, it requires the contribution of good employees. Cultivating a high working spirit should be considered by the company’s managers as an obligation whose nature is constant. Especially with regard to the workload that can cause work stress, communication between employees that can lead to an increase or decrease in working spirit. The aim of this survey is to know the impact of workload, work stress, and communication on employee work spirit. This research population is the entire staff of PT Iron Steel Metalindo of Mojokerto district. The sample was 78 using saturated sampling techniques. Data analysis techniques use double linear regression analysis with the help of the SPSS 25 program. Research findings show that workload variables have a negative and significant influence on the work spirit, work stress has a negative, significant impact on the working spirit, and communication has a positive and significant effect on the job spirit.      

Haemorrhagic stroke, or also known as spontaneous intracerebral haemorrhage (PIS), is one of the pathological types of stroke caused by intracerebral blood vessels. This condition causes neurological symptoms that occur suddenly and often followed by symptoms due to the spatial effects or increased intracranial pressure (TIK). Generally speaking, the number of strokes is increasing, according to (RISKESDAS) the Ministry of Health of the Republic of Indonesia there is an increase in stroke prevalence from 8.3 (2007) to 12.2 (2013) per 1000 people. In PIS, primary injury occurs: neuron and glia damage mechanically followed by deformation, neurotransmitter release, mitochondrial dysfunction and cell membrane depolarization. Secondary injuries due to haemoglobin breakdown and coagulation factors especially thrombin. The product will activate microglia so it produces toxic substances such as reactive oxygen species (ROS), matrix metalloproteinase (MMP), cyclooxygenase-2, prostaglandin, heme oxygenase-1 (HO-1), complement factor, tumour necrotizing factor α (TNF α), and interleukin 1β causing network injury. In addition to injury, there's also a replacement of dead cells through the neurogenesis process, which is the growth of neuronal stem cells in the subventricular and hippocampus areas. The number of hemorrhagic strokes in Asia is higher than in the West. This could be due to the high incidence of hypertension in the Asian population.

Scavenger societies are social groups that depend on the activities of collecting, sorting, and recycling used goods. They do this work as the main source of income. This research aims to understand the characteristics and role of scavenger communities in waste and environmental management. The research methods used include surveys, interviews, and field observations. The collected data is analyzed qualitatively by identifying the main themes that arise from the research results. The results show that scavenger communities have an important role in reducing waste and recycling used goods. They collect various types of materials such as paper, plastic, metal, and electronics that can be resold or recycled. Their work contributes to reducing the negative impact on the environment and sustainable waste management. However, scavenger communities also face challenges and obstacles in carrying out their work. They often experience unsafe working conditions and health risks due to exposure to hazardous materials. In addition, they also face limited access to public services and social stigma that can affect their daily lives.

This study aims to identify, analyze and mitigate the risks of work accidents at PT Dewa Ruci Agung. Occupational Health and Safety (K3) is very important to be implemented by every company. Prevention of work accidents can be done by knowing the existing risks, one of which is through the Hazard Identification, Risk Assessment and Determining Control (HIRADC) method. The data collection method used in this study uses primary and secondary data. From the results of the study it was found that there were 15 potential hazard risks including the Lifting Process of moving blocks/goods using a crane, the Cutting Process lifting material and placing it on the cutting machine, preparing the cutting machine, the Grinding Process lifting material and placing it in the grinding area, preparing grinding tools, Fitting Process and Working at Height plate installation process, Main Engine (ME) Overhaul Process, New metal seat removal process (ME) using manual tools, Removal process (ME) with Chain block, Cylinder liner (ME) removal process with chain block, Process Welding, Sandblasting and Painting Process, Zinc Anode Process, B3 Waste Disposal Process. Based on the results of the risk analysis, risk identification is then carried out using the HIRADC method which is most likely to reduce the level of risk severity. The risk identification proposed by the researcher is that it is recommended that every worker carrying out the task wear PPE in accordance with the provisions given by the company and the person in charge of the company's K3. So that unwanted events do not occur. Always check tools and Personal Protective Equipment (PPE) regarding their eligibility for worker safety.

SK JAYA adalah perusahaan manufaktur lokal yang sudah berproduksi secara komersial dan memiliki beberapa kegiatan usaha yaitu perdagangan panel-panel listrik, Box metal. Namun, dalam melakukan perencanaan dan pengendalian bahan baku, perusahaan mengalami kendala karena belum dilakukannya suatu perencanaan yang tepat dalam menentukan kebutuhan bahan baku. Kendala ini tentunya berpengaruh terhadap proses produksi dan pengelolahan biaya dalam melakukan pengadaan bahan baku. Untuk Box Panel, dengan metode perusahaan yang diterapkan sebelumnya, perusahaan hanya mampu memenuhi kebutuhan sebesar 2.880 pcs sedangkan kebutuhan yang dibutuhkan sebesar 3.150 pcs. Untuk membantu masalah yang terjadi pada CV. SK JAYA, maka diterapkan suatu metode Material Requirement Planning (MRP) yang dapat membantu perusahaan dalam melakukan perencanaan bahan baku secara tepat. Dengan menggunakan metode MRP, perusahaan mampu menentukan kebutuhan yang dibutuhkan untuk melakukan suatu proses produksi dengan biaya yang efisien. Bahan baku yang dikeluarkan perusahaan dalam melakukan pengadaan bahan baku selama satu tahun plat besi untuk komponen pintu box, bagian belakang box, samping box, bagian bawah box, dan kepala box membutuhkan sebanyak 3.147 lembar plat besi , komponen kunci membutuhkan 3.048 pcs, komponen tombol membutuhkan 9.441 pcs, komponen plat nama membutuhkan 2.081 pcs , komponen ensel membutuhkan 3.048 set, komponen BG lubang kabel membutuhkan 3.048 pcs. Dengan teknik Fixed Periode Requirement (FPR) mendapatkan biaya sebesar Rp6.659.790,00. Hal ini membuktikan bahwa penerapan metode MRP dapat berperan dalam melakukan perbaikan perencanaan dan pengendalian bahan baku dengan biaya yang efisien pada perusahaan.  

The study entitled “An Analysis of The Main Character's Speech Functions in The Movie "Turning Red"”. It aims to identify the types of the speech functions and to find out the most prominent speech functions used by the main character named Meilin Lee. The research method used in this study is the qualitative method with the elaboration in the discussion. Furthermore, the analysis of this study used the theory proposed by Holmes (2013) which is the five of speech functions (expressive, directive, referential, metalinguistic, poetic, and phatic functions). The findings show that there are only three speech functions found in the movie Turning Red. They are the expressive function (17 cases), directive functions (34 cases), and phatic functions (26 cases). In addition, the most prominent speech functions used by the main character are the directive functions which serve thirty-four cases, followed by phatic that has twenty-six, and expressive that has only seventeen cases  

The purpose of this study was to predict the financial difficulties of companies using the Altman Z-Score on companies in the automobile subindustry from 2019 to 2021. This research is qualitative research that uses descriptive methods. The data used in this study is secondary data, namely the financial statements of companies in the car subindustry from 2019 to 2021. The data analysis method used is the Altman Z-Score method by calculating five ratios, namely the ratio of Working Capital to Total Assets (X1), the ratio of Retained Earnings to Total Assets (X2), the ratio of EBIT to Total Assets (X3), the ratio of Market Value of Equity to Book Value of Total Liabilities (X4), and the ratio of Sales to Total Assets (X5). Research findings show that during the 2019-2021 period, there are four companies that are in safe zone conditions, namely PT. Garuda Metalindo Tbk, PT. Indospring Tbk, PT. Multi Prima Sejahtera, and PT. Congratulations. Two companies are in a gray zone condition, namely PT. Astra Internasional Tbk and PT. Astra Otoparts Tbk. Meanwhile, three companies are in crisis zone conditions, namely PT. Gajah Tunggal Tbk, PT. Indomobil Sukses Internasional Tbk, and PT. Prima Alloy Steel Universal Tbk. PT. Indo Kordsa Tbk, in 2019 was in a safe zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition. PT. Goodyear Indonesia Tbk, in 2019 was in a gray zone condition, in 2020 it was in a crisis zone condition, and in 2021 it was in a gray zone condition. While PT. Multistrada Arah Sarana Tbk, in 2019 was in a crisis zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition.

Development of MSME Clusters in Semarang City is carried out to support the activities of MSME actors who are grouped into various types. This research was conducted by taking a sample of 70 MSME actors in various clusters. The competitiveness and sustainability of the clusters are determined using the AHP (Analytic Hierarchy Process) Method. From the results of the analysis it was found that Clusters in Semarang City, it can be seen that based on the HR variable, all clusters in Semarang City fall into the criteria/category of Sustainable Clusters. However, when viewed from the competitiveness variable, there are 3 (three) clusters that fall into the less sustainable category, namely Metals, Tourism, and Furniture. So, in general, the results of the cluster categories in the city of Semarang show that the problems facing cluster sustainability are more like an inability to compete

Mercury (Hg) is a metal that is commonly found in water and has toxic properties, so it is very dangerous for human health and the environment. Mercury in the environment can come from gold mining activities such as in Pesanggaran Village, Banyuwangi. Based on information from the surrounding community, the waste disposal flowed into the river and it was feared to affect the quality of river water in this area. This study aimed to analyze the mercury level in the river water using the UV-Visible Spectrophotometer method, where river water samples were taken from the upstream, middle, and downstream parts. Determination of mercury levels was carried out at the STIKES Banyuwangi Laboratory. The results showed that the Hg content in the river water around the gold mining area of Pesanggaran Village, Banyuwangi ranged from 0.031 to 0.033 mg/L. The Hg level of river water in this area was above the threshold and it was not recommended to use as drinking, bathing, cooking or washing. However, it is necessary to analyze Hg levels using other methods, such as the AAS (Atomic Absorption Spectroscopy) method which is more expensive but more accurate results will be obtained.

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â

The research aims to determine the Marketing Strategy of Mulia Product at Pegadaian Syariah Hasanuddin and to find out the development of mulia product used by Pegadaian Syariah Hasanuddin in marketing mulia product. The type of research used is a qualitative approach with data collection techniques in the form of interview guidelines and documentation to describe the results of observing reality and developing a theory of marketing strategies for Pegadaian Syariah Hasanuddin mulia product and the obstacles it faces. From the results of the study, it can be concluded that the strategy used is literacy of the community and offers investment by way of gathering precious metals, promoting mulia product and providing discounts for advances and holding gold bazaar activities with payment transactions in cash or installments. The obstacles they face are that people’s harvest fail, some areas of the community lack knowledge about noble products and people are more interested in gold jewelry than gold bullion.

Mesin Computer Numeric Control ( CNC ) adalah pengembangan dari mesin yang sudah ada sebelumnya tetapi belum menggunakan computer, masih menggunakan model sebagai contoh duplikasinya yang disebut Numeric Control ( NC ). Mesin Computer Numeric Control ( CNC ) pada awalnya dipergunakan sebagai alat cetak industri terutama pada bidang mesin dan otomotif. Computer Numeric Control ( CNC ) pada dasarnya dapat memakai bahan apa saja yang secara fisik bisa digrafir atau dibor ( dengan penyesuaian tertentu pada alat potongnya sesuai klasifikasi bahan ). Bahan material dasar yang sering dipakai dengan Mesin Computer Numeric Control ( CNC ) antara lain : metal / besi, kayu, plastic dan aluminium. Dari beberapa hal tersebut apakah mesin Computer Numeric Control ( CNC ) dapat berperan dalam sebuah karya arsitektur yang dihasilkan seorang arsitek?, atau apakah nantinya dengan adanya teknologi semacam ini peran arsitek tak lagi dibutuhkan? Pada sebuah karya arsitektur material bahan bangunan fabrikasi yang dihasilkan oleh Mesin Computer Numeric Control ( CNC ), biasanya dipakai sebagai finishing, walau tidak menutup kemungkinan dipakai sebagai sebuah struktur dengan rekayasa tertentu, dan juga material fabrikasi semacam ini dipakai sebagai bagian dari interior maupun produk produk furnitur hingga pelengkap suatu ruangan seperti vas, lampu, rak, dll. Produk Computer Numeric Control ( CNC ) pada sebuah karya arsitektur juga sangat indah dinikmati sebagai komponen yang diekspos pada bangunan. Suatu hasil dari produk Computer Numeric Control ( CNC ) tidak dapat dikategorikan sebagai karya arsitektur apabila hanya indah tetapi tanpa makna. Seorang arsitek menggunakan Mesin Computer Numeric Control ( CNC ) adalah sebagai tools atau alat kepanjangan tangan untuk menerjemahkan konsep dan arti dari sebuah karya arsitektur.