This article aims to examine the role of regional government in implementing good governance from a legal perspective. The role of Regional Government in the Implementation of Good Governance from a Legal Perspective is a very relevant issue in the context of public administration and law in many countries. As society's demands for quality, transparent, accountable and fair public services become increasingly complex, the concept of good governance becomes very important. This research use desciptive qualitative approach. The data collection technique used is library study, which means reading and understanding the content of discussions and various types of culture from newspapers, tabloids, journals, physical books and ebooks. Good governance aspires to create a government with principles such as transparency (openness), accountability, participation, justice and independence, with the hope of achieving the greatest goals for the prosperity and progress of the people and the country.

The long history of the City of Gorontalo notes that many historic cultural heritage buildings keep memories of the past and are evidence of the development of the City of Gorontalo itself. Historical heritage in the form of cultural heritage buildings is very useful as a generator of motivation, creativity and inspires the younger generation to understand the history and identity of the City of Gorontalo. (1) The diversity of cultural heritage buildings in the city of Gorontalo is the main attraction for tourists, but unfortunately there are still many who do not know about the heritage buildings. existing culture. So a book was designed with the aim of being able to introduce the diversity of the cultural heritage of the city of Gorontalo from a historical and cultural perspective. The benefits of this research are encouraging the people of Gorontalo to know the existence and types of cultural heritage objects as historical heritage in Gorontalo which have historical values. This research uses qualitative methods and design thinking. The result of this design is the creation of a cultural heritage visual book with the main media being a reference book/monograph containing illustrations of cultural heritage buildings and the environmental conditions that influence them. And supporting media in the form of bookmarks, notes, andcatalogs.
 

Ichsan Gorontalo University is one of the favorite private universities in Gorontalo province. Every year there are hundreds of registrants from various regions. The aim of the research is to provide information on registration procedures for prospective new students in a way that is interesting and easy to understand. The lack of social media for prospective new students regarding the steps that must be taken to be officially registered as students at Ichsan University Gorontalo often causes applicants to find it difficult to register. This research uses interview methods with New Student Admissions (PMB) employees, observations of prospective applicants and literature studies on books, journals and research-related literature as reference material. In making this infographic, you use a combination of various media, such as writing and images which are packaged using Adobe Illustrator software to produce a poster or banner. The results of this research are registration flow infographics in the form of posters and banners which can be disseminated online via the New Student Admissions (PMB) website and social media at Ichsan Gorontalo University and can be displayed on the Ichsan Gorontalo University campus.
 

The research aims to find out the process of the seller's implementation cancellation of land because the buyer defaulted, a result of the law seller's cancellation of the land purchase agreement because the buyer defaulted. The research method used in this study is sociological juridical. The results of research on the process of the sale agreement are agreements in which the agreement is valid and has binding power since the agreement between the seller and the buyer has been reached. A buying and selling bond based on contractual validity and other treaty principles. Many of the cases involved promises to pay for the sale, but they were too late. An agreement can be nullified for the sake of the law (van rechtswege neiting) or cancelable (vernietigbaar), if an agreement does not meet the requirements specified in Article 1320 of the Civil Code, if subjective conditions are not met (they agreed to bind themselves, to make a covenant) and objective conditions (a certain thing, a lawful cause). As a result of the law against the buyer when he breaks his promise, the buyer is required to pay for the loss that the seller has suffered, pay the costs of the case when it is brought before the court, and fulfill the agreement if it continues. Penelitian ini bertujuan untuk mengetahui proses pelaksanaan pembatalan jual beli tanah oleh penjual karena pembeli wanprestasi, akibat hukum pembatalan perjanjian jual beli tanah oleh penjual karena pembeli wanprestasi. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis sosiologis. Hasil penelitian proses erjanjian jual beli merupakan perjanjian dimana perjanjian itu sah dan memiliki kekuatan mengikat sejak tercapainya kata sepakat antara penjual dan pembeli. Pengikatan jual beli mendasarkan pada keabsahan berkontrak dan asas-asas perjanjian lainnya. Banyak kasus yang terjadi tersebut berisikan janji-janji untuk melakukan pembayaran pembayaran jual beli, akan tetapi terlambat. Suatu perjanjian dapat batal demi hukum (van rechtswege neiting) atau dapat dibatalkan (vernietigbaar), apabila suatu perjanjian tidak memenuhi persyaratan yang telah ditentukan pada Pasal 1320 KUHPerdata, yaitu apabila tidak memenuhi syarat subjektif (sepakat mereka mengikat dirinya, cakap untuk berbuat sesuatu perjanjian) dan syarat objektif (suatu hal tertentu, suatu sebab yang halal). Akibat hukum yang timbul terhadap pembeli apabila wanprestasi, pembeli diharuskan membayar ganti kerugian yang telah diderita oleh penjual, membayar biaya perkara apabila diperkarakan di pengadilan, dan memenuhi perjanjian jika masih dilanjutkan. 

Ankai sitelu is taken from the Batak Karo language, the word ankai means understanding and sitelu which means sitiga. If these three words are interpreted, they mean a dance that originates from understanding rakut sitelu. " ankai sitelu" is a dance work inspired by the Batak Karo kinship system, namely rakut sitelu. Rakut sitelu consists of sukut, kalimbubu, and anak beru. Sukut is the party who is the host in a traditional or ritual ceremony, kalimbubu is the party who is highly respected because he is considered to be the representative of dibata (god) on earth who gives tendi and blood, while anak beru is the party who does the sukut work in traditional ceremonies and rituals. This work takes the essence of balance in the rakut sitelu system with traditional karo dance movement patterns which are developed according to broader teba movement intensity, volume, level and time.
Ankai Sitelu's work is a group choreography consisting of three female dancers, a total of three dancers who will be composed in a large group and small group composition by paying attention to the composition of the parts. The number of three dancers is analogous to three social positions in the Rakut Sitelu kinship system. This work uses the exploration method as an initial part in developing the creativity of the creation process, improvisation to find movements by chance or spontaneously, composition to arrange the movements that have been obtained, as well as periodic corrective evaluation of the process. This work is expected to provide information about the meaning and values contained in Rakut Sitelu.
Keywords: Rakut sitelu, balance, Karo Batak tradition
 

Masa kecil anak merupakan masa paling penting dalam pembentukan identitas diri. Dalam pembentukan identitas diri anak ada banyak yang perlu diperhatikan. Kenyataanya masih banyak para orang tua, pendidik dan masyarakat yang kurang peduli dengan perkembangan akhir masa anak-anak. Para orang tua hanya membiarkan perkembangan anak berjalan dengan sendirinya tanpa ada arahan dan perhatian. Maka dari itu penulis membuat penelitian dengan tujuan menganalisis perkembangan akhir masa anak-anak agar para orang tua, guru dan masyarakat serta pembaca dapat dengan mudah memahami perkembangan akhir masa anak-anak agar anak-anak tidak terjerumus ke hal-hal yang dapat merugikan cita-cintanya di masa depan. Metode penelitian menggunakan studi kepustakaan atau library research menggunakan analisis deskriptif. Berdasarkan hasil studi kepustakaan menunjukan bahwa perkembangan akhir masa anak-anak ditandai dengan tidak mau menuruti perintah karena lebih terpengaruhi teman sebaya dari pada orang tua dan anggota keluarga yang lain, tidak mempedulikan dan ceroboh terhadap penampilan, cenderung bertengkar dengan saudara, anak memiliki keterbukaan dan keinginan untuk mendapatkan pengetahuan, penyesuaian diri, keinginan diterima kelompok yang bergengsi, mulai mengembangkan kreativitas, senang atau berminat bermain bersama teman-teman, kenaikan tinggi badan pertahun 2 sampai 3 inci, kenaikan berat badan antara 3 sampai 5 pon pertahun. Dan sudah mempunyai dua puluh dua gigi tetap.

The government has formulated the latest policy in taxation which is contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations or what we often hear about as the HPP Law. Based on the situation analysis, there are still many MSMEs who have not heard, understood, and understood the changes to these regulations. Therefore, this service activity involves MSMEs actors in Pematang Serai Village as participants in this Community Service activity. The stages in this activity start from analyzing the participant's situation, reviewing and formulating activities, socializing activities, and implementing community service. Based on the results of the service that has been carried out, it can be concluded that changes related to tax regulations make this socialization and training activity important. This aims to increase the knowledge of MSMEs actors as taxpayers regarding changes to existing tax regulations.

This research aims to determine the partial and simultaneous effects of profitability, financial leverage and dividend payout ratio on earnings smoothing. This type of research is classified as quantitative research. The population are manufacturing companies that focus on the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2019-2022 period with a total of 91 companies. The purposive sampling method as a sampling was obtained as many as 72 companies. Using multiple linear regression analysis as analytical techniques assisted with SPSS version 25. The test results from the research show that partially the profitability (as measured by NPM) had no effect on income smoothing, financial leverage (as measured by DPR) had a negative and significant effect on income smoothing and the dividend payout ratio had a significant effect on income smoothing. While simultaneously the variables of profitability, financial leverage and dividend payout ratio have a significant effect on income smoothing.

National Health Insurance (JKN) is a priority for low- and middle-income countries as a way to increase access to health services and reduce the financial burden on health care. The special objective is to analyze the relationship between income and participation in the National Health Insurance (JKN). The 30 respondents, 19 (63.3) respondents were female and 11 (26.7) were male. And aged > 45 years old a total of 15 (50.0) and < 45 years old (50.0). And almost all 23 respondents (69.7) earned < 2,190,206 in each month and as many as 7 respondents with an income of > 2,190,206 in each month. There is a significant positive relationship between the level of opinion and participation in the National Health Insurance program, where the higher the income, the more people participate in the National Health Insurance program. Comprehensive and comparable estimates of health spending across countries are critical to achieving national and international health goals. If there is more health care, the amount of premium that will be issued will also be a lot. Premium increases in the health insurance sector are an uphill task for policymakers to form balanced policies that can provide affordable health care while maintaining survival
 

Pengembangan sumber daya manusia (SDM) pada era informasi merupakan proses yang penting dalam transformasi digital, yang terdiri atas literasi digital sebagai dasar, technician level, dan advanced digital skill atau level digital leadership. Melalui Badan Litbang SDM Kementerian Komunikasi dan Informatika (Kominfo) menyelenggarakan pelatihan untuk meng-upgrade skill dan meng-upgrade skala bisnis serta pendampingan kepada masyarakat umum yang bernama Program Digital Talent Scholarship (DTS). Salah satu program DTS adalah program Government Transformation Academy (GTA) dengan pelatihan Social Media Analyst (SMA) khusus untuk peserta berasal dari Aparatur Sipil Negara (ASN)/Non-ASN yang bekerja di lingkungan instansi Pemerintah/TNI/Polri/Perangkat Desa. Pelatihan Government Transformation Academy (GTA) tahun 2022 bertujuan meningkatkan kompetensi 20.000 ASN dalam mendukung akselerasi transformasi digital di Kementerian/Lembaga/Pemerintah Daerah. Metode pengembangan SDM diberikan dalam materi pelatihan yang mencakup dalam enam unit kompetensi yaitu Dasar-dasar analisis media sosial, Dasar strategi komunikasi Public Relation, Penyusunan rencana analisis media sosial, Pelaksanaan analisis media sosial, Penyusunan laporan hasil analisis media sosial, dan Penyusunan strategi  komunikasi berdasarkan hasil analisis media sosial.Materi pelatihan diberikan dalam bentuk tiga puluh persen (30%) materi ditujukan untuk memberikan pengetahuan dan wawasan, dan sisanya (70%) ditujukan untuk membangun keterampilan digital. Hasilnya melalui pelatihan SMA ini peserta dapat menganalisis media sosial secara optimal, melalui kemampuan teknis dalam mengevaluasi konten informasi instansi pemerintah hingga dapat meningkatkan kualitas informasi publik oleh lembaga tersebut