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This study aims to investigate the impact of Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX (Indonesia Stock Exchange). The data utilized for this study are annual reports obtained from each company, accessible on the website www.idx.go.id. The research employs the associative method with statistical analysis and panel data testing. The sampling method employed is purposive sampling, encompassing a total sample of 10 Property Companies listed on the IDX, and the data spans from 2016 to 2022. The study's findings reveal that Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) exert a positive and significant influence on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX.

Fires doesn’t know the place and time, they can happen anywhere and anytime. Some of the causes of fires are human error, electrical short circuit, cigarettes, stoves, etc. As a result, many parties suffered losses, both property, business entities, and casualties. Based on these problems, we need a system that is able to detect fires and take preventive action, namely notifications via the internet using the Blynk application. In this study, the parameters used are the temperature sensor, the MQ-2 smoke sensor and the flame sensor. The output of the system is a buzzer, LED, LCD, and Blynk app as notifications. The Fuzzy Logic method is applied to the system to control the Buzzer, LED, LCD and notification determinants to the Blynk application.

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.    

Tujuan penulisan artikel ini untuk mengkaji ulang tentang pengaturan logo dan bentuk perlindungan hukum yang diperoleh oleh pemilik sah logo apabila terjadi pembajakan atas logo tersebut. Dalam penulisan artikel ini data diperoleh melalui penelitian kepustakaan dan lapangan, penelitian kepustakaan dilakukan untuk memperoleh data yang bersifat teoritis. Sedangkan penelitian lapangan guna memperoleh data primer melalui wawancara dengan responden dan informan yang ada kaitannya dengan masalah yang diteliti. Hasil penilitian menjelaskan bahwa hak cipta merupakan hak eksklusif pencipta atau pemegang hak cipta untuk mengumumkan atau memperbanyak ciptaannya, yang timbul secara otomatis setelah suatu ciptaan dilahirkan. Perlindungan hak cipta bersifat otomatis dan timbul setelah suatu ciptaan diwujudkan dalam bentuk yang nyata (tangible form). Pendaftaran atau pencatatan hak cipta bersifat sukarela/tidak wajib kerena pendaftaran atau pencatatan tidak menimbulkan hak cipta. . Seperti yang dinyatakan dalam Pasal 1 ayat (1) UUHC yang menyatakan, “Hak Cipta adalah hak ekslusif pencipta yang timbul secara otomatis berdasarkan prinsip deklaratif setelah suatu ciptaan diwujudkan dalam bentuk nyata tanpa mengurangi pembatasan sesuai dengan ketentuan peraturan perundang-undangan”. Dalam hal ini perlindungan hukum terhadap HKI telah mengalami berbagai perkembangan yang begitu pesat dalam sebuah tatanan internasional dan bahkan telah menjadi salah satu isu pada era globalisasi dan liberasi pada saat ini. Perundingan yang melahirkan World Trade Organization (WTO) atau Organisasi Perdagangan Dunia dan juga disepakatinya perjanjian internasional tentang Aspek-aspek Hak kekayaan Intelektual Terkait Perdagangan (Trade Related Aspects of Intellectual Property Rights-TRIPs Agreement). Penegakan hak kekayaan intelektual terutama dalam lingkup ekspor dan impor (border enforcement) muncul sebagai salah satu isu penting selama proses negosiasi dan penyusunan TRIPs Agreement.      

Penelitian ini bertujuan: (1) mengungkap proses penciptaan seni Pertunjukan “BAH” oleh Teater Tunas PBSI Universitas Palangka Raya;(2) mengungkap tanda yang berkaitan dengan aktivitas aktor pertunjukan “BAH” oleh Teater Tunas PBSI Universitas Palangka Raya;(3)mengungkap tanda yang berkaitan dengan penampilan aktor pertunjukan “BAH” oleh Teater Tunas PBSI Universitas Palangka Raya; dan (4) mengungkap tanda yang berkaitan dengan aspek ruang padapertunjukan “BAH” oleh Teater Tunas PBSI Universitas Palangka Raya; dan (5) mengungkap tanda yang berkaitan dengan akustik non-verbal. Teori yang digunakan dalam penelitian ini adalah teori semiotik pertunjukan.Teknik pengumpulan data dalam penelitian ini menggunakan: (1) teknik perekaman, baik audio maupun audiovisual, (2) pencatatan, (3) wawancara yang mendalam, (4) studi kepustakaan dan analisis dokumentasi. Sumber data utama yang dianalisis adalah tuturan aktor dan sistem tanda dalam Pertunjukan “BAH” oleh Teater Tunas PBSI Universitas Palangka Raya. Temuan Penelitian: (1) terungkap kalau proses penciptaan seni Pertunjukan “BAH” oleh Teater Tunas PBSI Universitas Palangka Raya dimulai dari memilih naskah, menelaah/membedah naskah drama, membaca naskah drama, membagi peran, latihan pemeranan, penentuan tata pentas,  penentuan tata lampu, penentuan tata kostum, penentuan tata rias, dan pementasan drama. (2) Tanda yang berkaitan dengan aktivitas aktor adalah para pemain memerankan lakonnya masing-masing, mimiknya sudah sesuai, dan gerak tubuhnya juga sudah sesuai. (3) Tanda yang berkaitan dengan penampilan aktor secara umum sudah bagus. Mulai dari wajah, rambut, dan kostum sudah mewakili perannya masing-masing. (4) Tanda yang berkaitan dengan aspekruang sudah menarik, property panggung sudah sesuai dengan tuntutan naskah. Di tengah panggung terdapat kuburan keramat. Tata lampu panggung pun sudah menyinari pemain.(5) Tanda yang berkaitan dengan akustik non-verbal meliputi bunyi dan tata musik sudah bagus, seperti saat musik opening yang mampu membuat penonton terbawa dalam rasa mencekam dan menyeramkan. Saat adegan lucu pun musik yang dipilih dapat membuat penonton tertawa dan terhibur.

This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id secondary data obtained from the Indonesia Stock Exchange in the form of Property and Real Estate annual report for the period 2019-2020. The ratios used in this study are Cash Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), dan Return On Assets (ROA). The result of this study indicate thet the Debt to Assets Ratio (DAR), Total Asset Turn Over (TATO), and Return On Assets (ROA) have significant differences. While the Cash Ratio (CR) there is no significant difference.

Philosophically about the concept of mashlahah al-Ghazali, is not just an effort to gain benefits or avoid mafsadat. But more than that, the real key to maslahah lies in maintaining maqashid al-syari'ah al-khamsah, namely the guarantee of safety or preservation of religion, soul, mind, lineage, and property. The meaning of freedom from the perspective of maslahah al-Ghazali is a person's mental attitude that describes a sincere and sincere acceptance in carrying out an obligation as a manifestation of his religious awareness. Freedom has absolutely nothing to do with choice, because it is a positive response from an individual in carrying out his duties as a servant of Allah, whether he chooses it or not. So the essence of freedom here is sincerity. Namely, the ability to carry out the provisions of the Shari'ah without feeling any pressure. This is the freedom of fiqhiyah, a nuance of freedom that releases a person from fear, anxiety and worry, as well as all forms of worldly 'miracle' bonds, which are born as a psychological effect of one's loyalty in carrying out divine values ​​sincerely and correctly.    

Consumer behavior in accordance with the provisions of the Qur'an and As-Sunnah will certainly lead to goodness, blessing and maslahah. The needs of every human being are not just to eat and drink, but also in terms of appearance. So based on this to find out more about how consumer behavior towards the purchase of fashion products. This study aims to determine the consumer behavior towards the purchase of fashion products on students. Then the consumption behavior of purchasing fashion products for IAIN Palangka Raya students and UPR students is viewed from the perspective of Islamic economics. This research is a field research using a qualitative approach and analyzed holistically. The subjects in this study were students consisting of 10 IAIN Palangka Raya students and 10 UPR students. Data collection techniques by observation, interviews and documentation. The results showed that of the students of IAIN Palangka Raya and UPR, there were 5 people who were extravagant because they always followed their passions and sought pleasure while the other 15 were frugal because they knew the limits of consumption and had also been accustomed from a young age not to be extravagant in their consumption. use property. Of the two differences are influenced by personality factors as well as social factors. An overview of Islamic economics on consumption behavior is that it does not apply extravagantly and excessively and does not apply dzalim, because Islamic economics has the main goal of seeking maslahah to achieve success and prosperity in life in this world and the hereafter.

The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concern audit opinion while audit lag affects going concern audit opinion.

Basic sanitation is a community effort that focuses on controlling the physical structure, where people use it as a shelter that affects the degree of human health. The purpose of this study was to determine the description of basic sanitation facilities in Kairatu Village, Pakarena Coastal Area in 2021 which includes facilities for providing clean water, toilet and bathroom facilities, waste water management facilities and waste disposal facilities. This type of research is descriptive research, namely the research method carried out with the aim of making a description or descriptive of an objective situation. which was carried out in Kairatu Village, Pakarena Coastal Area in 2021. Provision of clean water facilities in Pakarena hamlet, there are 11 existing families, own property, odorless, colorless, tasteless while there are 4 existing families, but not their own, odorless, colorless and tasteless. On average, Pakarena hamlet residents have a latrine, the type of latrine used is goose neck and has a saptic tank of 14 families and 1 family who does not use a goose neck latrine. Waste water management facilities have not met the requirements. A total of 14 families of waste water are channeled into open sewers and 1 family has SPAL that does not pollute the water. Garbage disposal facilities do not meet the requirements, garbage boxes are not available at all and residents only throw garbage in rivers near settlements while some residents manage waste by burning so that it can pollute the environment.

The problem of land ownership in Buntulia Village is influenced by the lack of knowledge and awareness of the community about land ownership rights because of the total population of 549 families, 463 people have not registered their own land. This of course raises a fairly basic problem by the village government to be resolved. Therefore, in this downstreaming, the service team provides understanding and legal knowledge to the community about the importance of registering property rights and providing assistance to the community together with the Land Agency through the Border Marks Post Community Movement (GEMA PATAS) in order to increase community participation in installing boundary markings, making it easier for BPN officers to take measurements, as well as being able to accelerate the government program on Complete Systematic Land Registration. Thus the community could see the importance of legalizing property rights to the land in order  to avoid disputes and thereby give legal certainty to the parties.