This research discusses the effectiveness of law enforcement against fiduciary crimes in Gorontalo City and the factors that influence its enforcement. The method used in this research is empirical, using field data and facts, and analyzed descriptively qualitatively. Based on the research results, law enforcement against fiduciary crimes in the city of Gorontalo has not been effective, this is due to a trend of increasing and increasing cases from year to year (from 2022 to 2023). Based on the existing case data regarding fiduciary crimes from year to year, where in 2020 there were 17 cases and in 2021 there were 45 cases, it can be said that this has increased by almost 300% (percent). Meanwhile in 2022 there will be a decrease from 45 cases to 30 cases. This means that it only experienced a decrease of around 35% (percent) compared to the previous large increase. However, this number then increased again to 54 cases in 2023 (until August), so that the upward trend this year is around 95% (percent). Based on this, law enforcement against this criminal act has not been effective because it has not completely decreased every year but instead there has been a significant increase. Factors that influence law enforcement for fiduciary crimes at the Gorontalo City Police Department are the identity of the perpetrator being unclear and running away, collateral objects that are difficult to trace, as well as inadequate human resources and infrastructure.

Waste is one of the biggest environmental problems in Indonesia. Based on data from the 2014 Central Statistics Agency (in Angga & Djunaidi, 2017) it shows that Indonesia produces around 187.2 million tons of waste / year and is in second place as the largest waste producer in the world. Waste not only comes from households but also from the school environment. If this waste is left unchecked, it can cause disease. This large amount of waste is also caused by people's lack of concern for the environment. Therefore, it requires an appropriate management strategy, one of which is through recycling. The waste recycling training aims to increase knowledge of dealing with plastic waste and develop the creativity of Purwakarta State Primary School teachers so that they are able to process waste into learning media as well as capital for students to understand learning more easily through waste recycling training. Implementation methods include environmental observation, problem identification, determining service activities, coordinating service activities with prospective participants, implementing training. The waste recycling training activity has been successful and running smoothly, able to develop creativity and increase teachers' knowledge regarding waste managent.

Allo Bank memulai transformasi model bisnis dari perbankan konvensional menjadi perbankan digital pada tahun 2021. Hal ini melibatkan pengalihan beberapa aset konvensional ke perusahaan lain dalam Kelompok Usaha Bank, sehingga jumlah cabang berkurang secara signifikan dari 16 menjadi hanya 2. Dengan meminimalkan cabang dan jaringan ATM dan berfokus pada pengembangan sistem dan teknologi untuk menyediakan layanan perbankan digital dan peningkatan pengalaman nasabah melalui aplikasi Allo Bank,perseroan telah mampu menekan biaya operasional dari 82% (2021) menjadi 60% (2022) dari pendapatan operasional (PT Allo Bank Indonesia Tbk., 2022). Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif karena dalam penelitian ini menggunakan data empiris yang berupa fakta atau angka yang bisa dihitung yaitu laporan arus kas PT Allo Bank Indonesia. Penelitian ini menyelidiki dampak pelaporan keuangan terhadap kinerja ekonomi PT.Allo Bank Indonesia adalah bank terkemuka di dunia. Penelitian ini bertujuan untuk memahami faktor-faktor yang mempengaruhi kinerja keuangan bank, seperti dampak pelaporan keuangan terhadap kinerja perekonomian, dan dampak pelaporan keuangan terhadap rasio aset bank terhadap kinerja perekonomian.

Pailit adalah posisi atau keadaan debitur tidak mampu membayarkan utangnya kepada para kreditur. Pengusaha dapat melakukan PHK terhadap pekerja/buruh karena perusahaan pailit (bangkrut), dalam pemutusan kerja tentunya ada resiko yang harus ditanggung oleh perusahaan yaitu pemenuhan hak-hak atas pekerja/buruh. Tujuan dari penelitian ini untuk mengkaji dan mengetahui bagaimana tindakan perusahaan terhadap para pekerja jika perusahaan mengalami kepailitan berdasarkan hukum positif dan akibat hukum yang timbul terhadap perusahaan yang mengalami kepailitan namun tidak memenuhi kewajibannya terhadap hak-hak pekerja. Metode yang digunakan pada penelitian ini adalah yuridis normatif. Hasil penelitian, pekerja/buruh berhak atas uang pesangon sebesar 1 (satu) kali ketentuan Pasal 156 ayat (2), uang penghargaan masa kerja sebesar 1 (satu) kali ketentuan Pasal 156 ayat (3) UU Ketenagakerjaan dan uang penggantian hak sesuai ketentuan Pasal 156 ayat (4) UU Ketenagakerjaan. Berdasarkan ketentuan PP No. 35 tahun 2021, perusahaan yang pailit wajib memberikan uang pesangon sebesar 0,5, uang penghargaan masa kerja 1 kali, dan uang penggantian hak. Akibat yang timbul jika perusahaan tetap tidak membayarkan hak pesangon pekerja maka penyelesaian perselisihan tersebut dapat diselesaikan dengan dua cara penyelesaian yaitu dengan cara non-litigasi (di luar pengadilan) dan litigasi (melalui pengadilan). Kesimpulan, kewajiban atas pekerja untuk mendapatkan hak nya diatur dalam Undang-Undang Ketenagakerjaan No. 13 tahun 2003, Peraturan Pemerintah No. 35 tahun 2021, dan peraturan terkait lainnya. Akibat dari pengingkaran kewajiban adalah pekerja dapat menyelesaikan melalui cara non litigasi dan litigasi, sejak dinyatakan pailit pengurusan dan penguasaan harta kekayaan si pailit (perusahaan) beralih ke tangan kurator atau Balai Harta Peninggalan.

This research aims to analyze the effect of imposing sanctions on perpetrators of the crime of child sexual intercourse in decision number 4/pid.sus-anak/2022/PN.Lbo. This research is normative research by dissecting problems related to rules or norms, principles and regulations as well as court decisions, and analyzed descriptively. The research results show the factors that influence the judge in handing down decision number 4/Pid.Sus-Anak/2022/PN.Lbo regarding the crime of child sexual intercourse, seen from both juridical and non-juridical aspects, which pay attention to the charges given by the public prosecutor, the facts of the trial and is based on two valid pieces of evidence, namely the testimony of the witness and the defendant. Non-juridical considerations are that the perpetrator admits his actions and mistakes, promises not to repeat them; the perpetrator has never been convicted and makes a statement that he will be responsible for what he did; and act kindly and politely during the trial. Therefore, judges in examining sexual relations cases must be more proportional and prioritize conscience, especially in terms of providing protection to victims, considering the long-lasting effects on the future of children and the nation. Parents are expected to increase supervision and vigilance towards their children, especially girls so that they do not become victims of criminal acts. Apart from that, society and the government are expected to maximize the role and function of protecting children as the next generation

This research aims to analyze the Decision of the Limboto District Court Number: 115/PID.sus/2022/PN.LBO concerning the Crime of Rape. This research is normative research with a statutory approach and a case approach, which is analyzed descriptively. The research results show that Decision Number 115/Pid.Sus/2022/Pn.Lbo is viewed from the aspect of certainty, namely, the decision does not reflect the principle of legal certainty. Considering that Article 81 (Paragraph 3) imposed in the indictment and verdict carries a penalty of 15 years in prison plus 1/3, the defendant should be subject to a sanction of 20 years in prison. Meanwhile, the prosecutor demanded 14 years, which the judge then reduced by giving a sanction of only 11 years in prison. Discussing the element of certainty is not just a moral demand, but factually it characterizes actual law and is based on the constitution, namely Article 1 Paragraph 3 of the 1945 Constitution of the Republic of Indonesia, where Indonesia is a rule of law state. Apart from that, the principle of legal certainty is said to have not been fulfilled, because the judge in giving his decision was not guided by Article 64 paragraph (1) of the Criminal Code. Furthermore, laws are essentially made and must not give rise to doubt, so as not to conflict with the objectives of the norm itself. Legal certainty refers to the consistent application of law where its implementation cannot be influenced by subjective circumstances.

This study set out to ascertain whether the provincial governments of West Java and DKI Jakarta will adopt a performance-oriented budgeting approach. A case study using a qualitative methodology is the research technique employed. This study makes use of secondary data that is comparative-analyzed from a variety of literary sources, including government publications, news articles, and journals. The results of this exploratory inquiry demonstrate that a full paradigm shift in the issue between legislative and executive policies that result in system change is still lacking in consistency and completeness. This is because old procedures are being used, and their size and cost requirements are unclear. What is needed is an integrated monitoring system that, with the support of regional leaders and without any sectoral ego among field agents, other areas could adopt. Then, greater budget transparency must keep pushing government organizations to use faster, higher-quality electronic procurement of products and services, or e-procurement (e-proc).

North Kalimantan Province as one of the regions is required to prioritize capital expenditure to support community economic activities. The Budget Realization Report (LRA) as a form of government accountability in managing finances shows priorities on government operational expenditures. The purpose of this study is to examine the financial performance of the Regional Government of North Kalimantan Province for Fiscal Year 2018 – 2022 using 5 data analysis tools consisting of: 1) Regional Financial Independence Ratio, 2) Growth Ratio, 3) Regional Original Revenue Effectiveness Ratio, 4) Regional Financial Efficiency Ratio, and 5) Compatibility Ratio. This research includes quantitative research with a descriptive approach derived from secondary data, namely the North Kalimantan Provincial Government Budget Realization Report 2018 – 2022. The results of the study using the ratio of regional financial independence showed the value of independence classified as consultancy

The waste management training in Johorejo Village aims to increase public awareness and knowledge, especially PKK women to know about the importance of waste management based on the 3R (Reduce, Reuse, Recycle) principle. The type of research used is a descriptive qualitative approach with data collection through interviews and observations. The subjects of this study are all Johorejo residents. This activity includes the delivery of materials, mentoring, and evaluation. The material presented included waste management, 3R principles, identification of types of waste, and the dangers of indiscriminate waste disposal. The results of the training showed an increase in participants' understanding of waste hazards and a change in attitudes that are more concerned about the environment. Participants began to practice the 3R principles and plan further activities such as the creation of a waste bank and a recycling program in the village. The training proved to be effective in raising environmental awareness among participants, with relevant and practical methods, so that they were better prepared to manage waste responsibly.

Teknologi informasi terus mengalami perubahan seiring perkembangan industri begitu juga dengan peningkatan data yang dihasilkan dari berbagai bidang seperti bidang pendidikan, kesehatan, astronomi, pertanian, ekonomi, sosial budaya dan lainnya. Tahun 2023, data pengguna internet mencapa 4.95 miliar pengguna. Tentu, pengguna internet tersebut berdampak pada data yang dihasilkan baik berupa teks, gambar, audio, video yang terus meningkat. Data tersebut dapat proses menggunakan metode Machine learning untuk menghasilkan sebuah pengetahuan hingga dapat digunakan sebagai dasar kebijakan. Namun, masih banyak mahasiswa yang belum memahami tentang metode tersebut dikarenakan kesulitan dalam memahami formula metode Machine Learning yang berkaitan dengan ilmu matematika. Oleh karena itu, diperlukan sebuah pendekatan khusus agar pemahaman terhadap model tersebut mudah dipahami yakni salah satunya adalah pendekatan Learning Service yang fokus pada konsep aspek praktis dan konsep ekperiental didasari pada sebuah studi kasus untuk memberikan pemahaman praktis dan metode tersebut dapat dilakukan oleh mahasiswa terhadap masalah penelitian di bidang Machine Learning. Hasil kegiatan tersebut menunjukkan bahwa ada sekitar 65,5% menyatakan sangat setuju dan setuju sebesar 26,5% Mahasiswa mampu memahami Machine Learning melalui studi kasus yang telah disimulasikan. Sedangkan ada 8% masih menyatakan kesulitan dalam memahami formula sebuah metode Machine Learning