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Pancasila is taken from the noble values that exist and are well-grown in the life of Indonesian society. It shows that the position of Pancasila itself is the source of all sources of law. This research aims to find out the effect of Pancasila values on the attitudes of the younger generations attitude in this era. Whether the changing period can cause the understanding of Pancasila values has changed during the current development, and it affecting the millennial lifestyle and attitude. This study uses a literature review method by collecting and analyzing articles related to the effect of understanding the values of Pancasila on the millennial generation. The article criteria that will be used are articles published in the year 2019-2021. Based on the article that has been collected, it is found that a person’s understanding of the values of Pancasila dramatically affects the way a person behaves. The more a person understands the values contained in Pancasila, the attitudes and lifestyle shown reflect the good Indonesian culture as taught by ancestors and religion. On the other hand, if the understanding is lacking, someone will tend to be more open to habits from foreign cultures that do not match our ancestors’ teachings.

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

This article discusses social media content design training organized by the Aisyiyah Regional Leadership (PDA) Lamongan, in collaboration with the Ahmad Dahlan Lamongan Institute of Technology and Business. The main focus of the training is Instagram feed management and effective use of color. The majority of participants are women with an age range of 30-45 years. The training material includes digital marketing and the use of the Canva application. The results of this training show an increase in participants' understanding of the use of Instagram as a digital marketing tool. The high enthusiasm of the participants reflects the success of the digital marketing training organized by PDA Lamongan. By applying the knowledge gained, opportunities to hold similar activities in the future are wide open.

The punishment imposed on TNI soldiers is actually heavier than the punishment that applies in the general court. The punishment imposed on TNI soldiers is not only limited to prison sentences or fines imposed, but sometimes for serious criminal offenders are often sentenced to additional penalties in the form of dishonorable dismissal (PDTH) from military service. The purpose of this study is to show that for legal subjects with military status, the role of superiors who have the right to punish or called the term Ankum is very dominant. For military members involved in criminal acts, two punishments are imposed, namely first, in the form of disciplinary punishments imposed in the form of punishments for postponement of promotion, demotion to dismissal. This research is qualitative that uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that the determination of absolute competence based on the emphasis on the consequences of the losses incurred can be said to be in line with what is stated in Article 3 paragraph (4) letter a of TAP MRP Number VII of 2000 concerning the Role of the Indonesia National Army and the Role of the National Police of the Republic of Indonesia which reads that "Soldiers of the Indonesia National Army are subject to the power of the general judiciary in the case of general criminal offenses." It is strengthened by Article 65 paragraph (2) of the TNI Law which reads "Soldiers are subject to the power of the military judiciary in the event of a violation of the military criminal law and are subject to the power of the general judiciary in the event of a violation of the general criminal law regulated by the Law."

This research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

The pharmacy was established with the aim of being able to provide good pharmaceutical services to the community including being ready to provide drug consultation, supply of drugs and pharmaceutical supplies of good quality. Therefore, pharmacies need to innovate in carrying out promotional activities to provide information and attract people to want to buy and become loyal drug consumers. One of the factors influencing a pharmacy is that how the pharmacy can provide consumers to order drugs and receive goods easily, quickly, safely and comfortably. The Community Service Team of STIE AUB Surakarta wants to socialize and train and assist to create a drug consumer satisfaction model through improving the quality of order delivery to expand the drug market in large family pharmacies in Surakarta. The size of this Community Service activity can be seen from the output in the form of 1) Pharmacy survey in improving the quality of order delivery, 2) creation of order delivery models, 3) increased pharmacy market supply, 4) scientific articles. The problems that arise by partners are 1) the quality of drug order delivery has not been maximized, 2) there are no innovations in delivery models, 3) the market is still limited. The stages of the implementation of the service carried out by the team are socializing to the community in the process of ordering and sending drugs at pharmacies in Surakarta, training partners / pharmacies in creating order delivery models and training marketing management theories to partners in order to innovate wider markets. The results expected by the team are customer satisfaction and loyalty. The next stage is the evaluation of the results of quality delivery assistance, delivery models and expansion of the pharmacy market Keyword : Quality, Order Delivery Model, Market Share

Provisions regarding dishonorable discharge are regulated in Article 53 paragraph (1) of Government Regulation Number 39 of 2010 concerning Administration of TNI Soldiers, which regulates dishonorable discharge from military service, as an implementation of the provisions of Article 62 paragraph (3) of Law Number 34 of 2004 concerning Indonesian national army. The aim of this research is to show that the norm for imposing an additional penalty of dismissal by a judge in a court trial is Article 26 paragraph (1) of the Criminal Code which confirms that the defendant, based on the crime he committed, is deemed no longer fit to remain in the military. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that from the perspective of Military Criminal Procedure law, it can be said that dismissal is the sole authority of the Military Judge taking into account the unfitness of the soldier to be retained to continue serving in the military environment, so that this authority cannot be delegated to a civilian Judge, because the decision will be made basis by the TNI leadership to be followed up. For these military members, dismissal from military service is the end of their career and service within the Indonesian National Army (TNI), the consequences of which will be followed by the termination of the rights they have received so far.

The enforcement of justice as an important element of human rights, should actually be built and realized in any legal state system. In addition to presenting a quality judicial system and personnel, it also needs to be supported by a mechanism for recruiting and fostering judges and other law enforcers who are honest and with integrity. judicial commission which is officially mandated by the constitution and Law no. 18 of 2011 to realize the authority of the judiciary so that it will be trusted again by the community.2The Judicial Commission, which was born because of the reform, is aimed at creating a clean, independent, independent, transparent judiciary and upholding justice for all levels of society. Moreover, the constitution clearly states that the main authority of the Judicial Commission is to maintain and uphold the honor, dignity, and behavior of judges.The implementation of Law No. 18 of 2011 concerning the Judicial Commission in the realization of a clean judiciary in the Semarang District Court is carried out by establishing a liaison for the judicial commission in the regions, in this way the judicial commission carries out its duties and functions as a liaison for the creation of a clean court system in the Semarang District Court. This is in accordance with Article 3 paragraph (2) of Law Number 18 of 2011 concerning the Judicial Commission which reads "The Judicial Commission can appoint liaisons in the regions according to need". Whereas the authority of the Judicial Commission in terms of supervision of judges is only limited to providing recommendations to the Supreme Court regarding the imposition of sanctions. It is necessary to agree with the judiciary on how to increase the capacity of the judicial commission's authority to play a greater role in upholding a clean and authoritative judiciary. It also requires the active participation of the community in monitoring by collaborating with the Judicial Commission through the coordination post for judicial monitoring. This thesis is expected to be a material for consideration by the Judicial Commission in order to increase the number of liaison officers in the regions for the effectiveness of work and the realization of the ideals of a clean judiciary at the Semarang District Court. Keywords: Judicial Commission, Judicial Clean Judge

Land* is* a* necessity* that* is* needed* by* every* Indonesian* citizen.* The* purpose* of* this* study* is* to* find* out* and* analyze* the* resolution* of* legal* disputes* against* holders* of* certificates* of* ownership* (double* certificate).* A sense of wanting to have a subject that will eventually lead to land disputes. One of the problems is the emergence of multiple ownership certificate (overlapping). "Double Certificate" can lead to civil disputes between the parties, so to ensure legal certainty over the land it needs to be resolved through a judiciary. Based* on* the* results* of* the* study* indicate* that* the* occurrence* of* double* certificates* caused* by* several* factors,* namely* the* bad* intention* of* the* applicant* for* the* certificate,* an* error* from* the* Land* Office,* namely* in* terms* of* collecting* and* processing* physical* data* and* juridical* data* of* the* land,* and* the* unavailability* of* a* comprehensive* land* registration* map.* Double certificate occur because there are two certificates in one office issued officially by the Land Office. This* research* uses* normative* juridical,* data* sources* collected* from* library* data* and* then* the* data* collection* techniques* used* are* literature* study.* The* formulation* of* the* problem* in* this* research* skirpsi* is*what* are* the* factors* that* lead* to* the* submission* of* dual* certificates,* and* the* legal* protection* that* double* certificate.* Legal protection for holders of land rights is as regulated in Government Regulation No.24 of 1997 and Article 38 paragraph (2) UUPA, Article 32 paragraph (2), Article 23 paragraph (2) and Article 19 paragraph (2) letter c, that the certificates of proof of right act as a strong means of proof. The two rights owners who are the object of the dispute do not receive legal protection if the revocation of the land certificate has been decided. Because the publication system used in Indonesia is a negative publication system that contains positive elements. Settlement* of* land* disputes* can* be* resolved* by* deliberation* by* the* parties* or* mediation* and* through* justice.* On* the* other* hand* there* is* a* need* for* special* procedural* law* provisions* either* through* deliberation* or* mediation* at* Land* Office* and* the* court* if* dispute* resolution* occurs* through* litigation. The settlement of disputes through this court route s generally through several solutions, ths is : 1. Lawsuit to the land office 2. Civil suit in court 3. State admnstrative court 4. Kasasi in the menchanism for resolving land disputes with multiple certificate outside the court route includes the use of legal remedies by mediaton.   Keywords:* Settlement,* Land* Certificate,* Double

One of the problems that often arise in an agreement is default, which can result in the creditor experiencing losses due to the debtor being in default. . In the first trial, the judge usually offers a peace deed. When agreed by the parties, a Deed of Peace is issued by the court. The judge's decision of peace deed has binding power for litigants and there is legal certainty and has executive power, namely the power to carry out what is stipulated in the decision by force by state instruments. Likewise with the decision of the District Court No. 29/Pdt.G.S/2019/PN.Unr. The problem is whether the decision number 29/Pdt.G.S/2019/PN.Unr can be appealed or cassed, how will it be resolved if the defendant in the peace deed does not comply with the contents of the deed. This research uses a normative juridical research type, which is carried out by studying legislation, theories and concepts related to the problems to be studied. From the results of the analysis, it is concluded that the legal force of the peace deed is regulated in Article 1858 of the Civil Code and Article 130 paragraphs (2) and (3) of the HIR. This Peace Deed is essentially irrevocable. Cancellation of the Peace Deed may be requested, if its contents are contrary to the law. The legal basis for the Supreme Court Decision Number 454 K/Pdt/1991. The Plaintiff and the Defendant must comply with the contents of the Deed of Reconciliation, because it is a mutual agreement. The Deed of Peace cannot be appealed or appealed. The legal basis is Article 130 paragraph (2) of HIR. If the defendant does not comply with the decision of the Peace Deed, it can be executed by force through the court. The basis (Article 196 (HIR) and Article 207 Rechtreglement voor de Buitengewesten (RBG).             Keywords: Peace, the Power of Law, HIR and RBG

The Literature Review research aims to find out whether nutritional status influences physical fitness in students by using secondary data, namely previous research journal articles. The data collection technique uses the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method. Searching for journal articles in literature reviews uses methodology with the criteria (1) Searching for journal article data to be reviewed according to the research title, (2) Research variables used according to writing needs, (3) Searching for articles with a time period of 2018-2022 or a period of 5 years, (4) The results of the research are measured validly, (5) Data analysis is analyzed appropriately. The database used by researchers was from Google Scholar Eric Journal and Taylor and Francis with keywords (the relationship between "nutritional status" and physical fitness). From the results of the literature review conducted, it shows that the results of the research show that the variables (1) nutritional status have a relationship with physical fitness in students, (2) there are significant results between nutritional status and physical fitness in students due to several influencing factors.

Elderly can be said to be the final stage of development in the human life cycle. Meanwhile, article 1 paragraph (1), (2), (3), (4) of Law no. 13 of 1998 concerning health states that an elderly person is someone who has reached the age of more than 60 years (Maryam, 2011). A decrease in muscle function and strength will result in a decrease in the ability to maintain postural balance or body balance in the elderly. Joint pain is an inflammation of the joints which is characterized by joint swelling, redness, heat, pain and movement pain. (Santoso, 2009). The type of data used is primary data taken directly from respondents using a questionnaire. The statistical test used is the chi-square test ∝= 0.481. The results of the analysis showed that the majority of elderly people with less experience experienced joint pain (43.5%). The results of the chi-square statistical test obtained p= 0.481, which means there is a relationship between knowledge and activeness of the elderly in doing elderly exercise with the incidence of joint pain in the elderly. Seeing the results of this research, the health workers on duty should provide education about exercise for the elderly and joint pain.    

Health promotion media is media that can support the success of health promotion efforts. Determining good media is one that suits the characteristics of the target. Handling health problems requires health promotion media as an effort to make it easier for officers to deliver material according to target, place, age and time. The more five senses that utilize the media, the easier it is for the target to receive the counseling material. The method used in this research is a literature review using a library review method, data obtained from articles taken from journal search engines. The results of this research show that variations in the visual media of posters, leaflets and flip sheets will make it easier for the public to receive knowledge from health promotion officers.   Keywords: , Stunting.

The COVID-19 pandemic has brought unprecedented challenges to the global economy, including Indonesia. The closure of business premises, social restrictions, and decreased consumer purchasing power are some of the consequences that must be addressed. In response to this crisis, the Indonesian government has attempted to mitigate the negative impact by issuing various tax policies aimed at supporting the business sector and increasing consumer purchasing power. These policies include tax incentives, tax rate reductions, and relief for small and medium-sized enterprises (SMEs) struggling to survive during the crisis. This article discusses the tax policies issued by the government in response to the COVID-19 crisis and their implications for the Indonesian economy.    

The harmony and integrity of the household can be disturbed if behavior and self-control cannot be controlled, the bad result is negative behavior, namely anger and quarrels which can lead to acts of domestic violence. Likewise, neglect of the household is not a new thing, because the fact is that it often occurs in the reality of society. This study aims to explain the factors that cause household neglect, to explain the legal consequences for the husband who has neglected his wife, and, to explain the efforts that must be made to prevent neglect in the household again. The method used in this research is a normative juridical approach and a descriptive analytical research specification, data collection using techniques such as literature study, interviews, and documentation. The data source that has been used is secondary data. The results of this research indicate the factors that cause household neglect are; do not provide a living, make dependence; the existence of a patriarchal culture in society; low education and knowledge of women as wives. The provisions of the Marriage Law stipulate that the husband must be responsible, if it is violated then legal sanctions will apply. In cases of household neglect, a solution is usually found not to be penalized and not to be fined. Efforts that must be made so that household neglect does not occur again is by car; there must be awareness, there needs to be religious guidance, it is not enough to just provide material but cannot educate his wife well, there must be mental development because a husband to become a leader must be able to lead his wife to a better direction. Legal consequences / sanctions for a husband who has neglected his wife can be punished with a maximum imprisonment of three years or a maximum fine of Rp. 15 million based on articles 49 and 50 of Law no. 23 of 2004 concerning PKDRT. Efforts that must be made so that neglect of the household does not occur again is by means of citizen awareness that neglect is a criminal act, so that law enforcement must continue so that people understand that neglect is a criminal act, from the aspect of marriage there must be socialization from the general public .   Keywords: neglect, wife, violence, household, criminal.

September 13, 2019, the US Food and Drug Administration (FDA) and the European Medicine Agency (EMA) issued a warning through the official FDA website, that contaminants were found that were thought to trigger cancer. It is known that the contamination is an impurity or nitrosamine compound or commonly called N-Nitrosodimethylamine (NDMA) which is included in chemical contamination originating from chemical elements or compounds that can endanger human health. Symptoms that appear are the skin and the whites of the eyes turning yellow, fatigue, darker urine, and abdominal pain. Based on this, there is a problem that needs to be analyzed, namely how the law protects consumers from consuming these materials, especially in the city of Semarang, are there any obstacles in the effort to protect consumers from consuming drugs containing NDMA. The methodology used in this research is juridical normative with secondary data, which is analyzed by analytical descriptive. The results of the analysis, it is known that the state through various provisions has protected consumers from consuming hazardous materials, including those in Article 8 "Regarding actions that are prohibited for business actors; Law Number 36 of 2009 concerning Health Articles 98, 99, 104 & 106 "Regarding the Security and Use of Pharmaceutical Preparations and Medical Devices" AND Regulation of the Minister of Health of the Republic of Indonesia 101 / MENKES / PER / XI / 2008 concerning Drug Registration. That in this protection effort, the government c.q BPOM is experiencing internal and external obstacles. Internal constraints, namely limited human resources and still low external business actors to meet the requirements for good production methods, with relatively low legal sanctions.   Keywords: Consumer Protection, NDMA Drugs, BPOM

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts.   Keywords : Bad credit, collateral, execution, and mortgage.

This article discusses the importance of saving for basic students in Sawu Hamlet, Sumberjo, Lamongan, as a proactive step in building financial literacy from an early age. The main focus is to provide an in-depth understanding of the concepts of saving, money management and financial planning through an educational approach that is packaged creatively, interestingly and can be applied in everyday life. The results of this study provide insight into the effectiveness of this program in forming wise saving habits from an early age

This article discusses social media content design training organized by the Lamongan Aisyiyah Regional Leadership (PDA), in collaboration with the Ahmad Dahlan Lamongan Institute of Technology and Business. The focus of utilization training is managing Instagram feeds and color choices. Participants, the majority of whom are women aged 30-45 years, act as contributors to the PDA Lamongan Instagram account. Material includes feed management, use of color pallette. The results of this training show an increased understanding of Instagram. The enthusiasm of the participants reflects the success of the training on utilizing PDA Lamongan social media by applying the knowledge gained, opening up the potential for similar activities in the future