In Indonesia, ethnic and cultural diversity provides its own color in the dynamics of political participation, including the Batak tribe which has unique cultural and social characteristics. Jl. Taud Siderojo in Deli Serdang Regency is one of the areas inhabited by the Batak community. The Batak people are famous for their spirit of togetherness (dalihan na tolu), courage and openness in expressing opinions. These cultural values ??are very influential in various aspects of life, including politics. Batak youth in this region are not only the successors of tradition and culture, but also important actors in local and national political processes.

Technological developments ultimately require judicial bodies in various countries, including Indonesia to adopt the use of technology. Because the administration of Indonesian justice is based on the principle of simple, fast, and low cost. Utilization of information technology in the judicial process can increase the effectiveness and efficiency of the performance of the judiciary, so that it can answer the public's sense of justice. Because the main problems that are often faced in our judiciary are the slow handling of cases, the difficulty of accessing cases and the integrity of the judicial administration apparatus. This article is intended to examine how to regulate the use of technology in the judiciary, and how it impacts on access to justice. This article concludes, Electronic court proceedings need to be regulated in the law itself or accommodated in the current procedural law. Because the mission of adaptation and harmonization of various legal developments is very necessary. In addition, the government must also pay more attention to the readiness of courts in Indonesia to carry out using technology. For example, providing direction for building or upgrading electronic facilities for trials, both in courts and correctional facilities, as well as recruiting and providing IT human resources. So that by using technology can run effectively and efficiently.

In legislative negotiations, the position of the constitutional court is quite high. The constitutional court can change laws that conflict with the constitution by declaring that the law does not have binding legal force. And also the decision of the Constitutional Court is final and binding. So any decision of the constitutional court cannot be contested, even by the MKMK because the decision that has been determined is a permanent decision. So this journal was created to focus on the Constitutional Court decision No.90/PUU-XXI/2023 in the context of Protection of Citizens' Constitutional Rights and Human Rights. This research method is focused on the literature case study method and analysis of previous documents related to the title of this research. Because the Constitutional Court Decision No.90/PUU-XXI/2023 is a quite complex problem for people who do not agree with the decision and question whether the decision can be an effort to protect the constitutional rights of citizenship and human rights.

The aim of this research is to determine the relevance of diamond fraud theory in assessing fraudulent behavior. This research is a qualitative descriptive study using literature. The results of this research indicate that diamond fraud theory is not relevant in assessing fraudulent behavior. At this time, the fraud hexagon theory is appropriate and relevant in assessing fraudulent behavior.

Ferdinand Mandiri yang berkedudukan di wilayah Medan, Sumatera Utara adalah perusahaan manufaktur yang bergerak dibidang industri pengolahan sandal. Sebagian besar pemasarannya meliputi daerah dalam negeri dan sebagian diperuntukkan untuk ekspor. Mengenai masalah penetapan biaya produksi dan keefektifan-nya, di perusahaan ini yang menjadi dasar penetapan biaya produksi masih perlu ditinjau kembali sesuai dengan jenis-jenis biaya yang akan dikeluarkan agar pengalokasian-nya tidak melebihi biaya yang telah ditetapkan. Terjadi peningkatan hasil produksi tidak sebanding dengan peningkatan biaya produksiTerjadi penurunan pendapatan pada tahun 2021 sedangkan hasil produksi pada tahun tersebut meningkat. Terjadi kendala biaya produksi pada aktiva tetap berupa kerusakan mesin saat operasional berlangsung. Terjadi keterlambatan bahan baku menyebabkan berhentinya proses produksi. Sebaiknya PT. Ferdinand Mandiri membeli bahan baku yang lebih murah sehingga dapat menurunkan biaya produksi yang harus dibayarkan setiap tahunnya. Dikarenakan jika perusahaan mencari produsen lain dengan biaya yang lebih murah akan tetapi dengan kualitas yang sama maka biaya produksi perusahaan akan efisien dan laba yang dihasilkan perusahaan akan efektif. Untuk meningkatkan laba perusahaan, perusahaan harus memperhatikan kegiatan operasional seperti berapa jumlah produksi yang akan dihasilkan dan berapa biaya yang harus dikeluarkan perusahaan dan faktor-faktor lain yang akan berdampak pada laba yang dihasilkan nantinya, seperti harga pokok. Untuk itu perusahaan harus dapat mengefisiensikan biaya produksinya terus-menerus.

The purpose of this observation is to increase the efficiency of financial transactions and financial and inventory management at Cafe Cetroo Coffee 120 Karawang by utilizing digital payment technology. In addition, another goal is to provide easy payment for customers and help cafes compete in an increasingly competitive market by adopting more advanced technology. As a cafe business, Cafe Cetroo Coffee 120 Karawang has utilized digital technology to increase efficiency and expand their customer reach. One of the ways Cafe Cetroo Coffee 120 Karawang makes use of digital payments is by accepting non-cash payments. In addition, Cafe Cetroo Coffee 120 Karawang also accepts payments using a debit card or credit card. Cafe Cetroo Coffee 120 Karawang also utilizes digital payments in their financial management. They use online accounting applications to monitor and manage their cash flow. With this application, they can track their income and expenses more easily, as well as generate financial reports quickly and accurately.. In conclusion, Cafe Cetroo Coffee 120 Karawang has made good use of digital payments to increase efficiency and expand their customer reach. By accepting cashless payments, using online accounting applications, and leveraging social media for marketing, Cafe Cetroo Coffee 120 Karawang can improve their customer experience and business efficiency.
 

Background: In an increasingly competitive digital era, digital marketing strategies are the key to increasing a company's competitiveness. Companies must be able to utilize digital platforms and media effectively to reach a wider audience and build closer relationships with consumers. This research aims to identify effective digital marketing strategies in increasing company competitiveness in the digital era. By understanding the latest trends and technology in digital marketing, companies can develop strategies that are more targeted and responsive to the rapidly changing business environment. Method: This research uses a literature review method to collect and analyze various literature related to effective digital marketing strategies. Results: Digital marketing has become a key element in modern marketing strategies, leveraging digital platforms and media to reach audiences effectively. This paradigm shift is triggered by consumer behavior patterns that are more digitally connected, using the internet and social media to search for information, interact with brands and make purchases. Digital marketing strategies have many benefits, including increasing brand visibility, expanding market reach, increasing consumer engagement, and optimizing user experience. Digital marketing trends continue to evolve, with the use of social media, video-based content, AI, and machine learning as key factors influencing how companies market their products or services.

Strategi pembelajaran merupakan salah satu faktor penting untuk mencapai tujuan pembelajaran. Intruksional strategi yang dikembangkan untuk situasi belajar mengajar akan efektif jika metode Intruksional dan model di pilih dengan tepat, artikel ini membahas beberapa pertimbangan pemilihan strategi intruksional yang tepat dan menggambarkan studi kasus dalam pelatihan kecakapan hidup. Kasus membuktikan peran signifikan dari strategi intruskional yang tepat dalam mencapai tujuan pelatihan.
 

UMKM Mochi Gaol is a business engaged in the production and sale of mochi. This report aims to provide an overview of the performance of Mochi Gaol UMKM over a period of 1 month. This research was conducted by qualitative descriptive method. Data was collected through interviews with UMKM owner Mochi Gaol, direct observation at the place of business, and analysis of related documents. UMKM Mochi Gaol was founded in 2020 by Putri Retno Mengasih. This business produces various types of mochi with unique flavors and variations. UMKM Mochi Gaol markets its products through online and offline. During the 1-month period, Mochi Gaol UMKM experienced an increase in sales. This is driven by several factors, such as the increasing popularity of mochi, effective marketing strategies, and good product quality. Mochi Gaol UMKM also face several challenges, such as intense competition, limited capital, and limited access to raw materials. To overcome this challenge, Mochi Gaol UMKM need to improve the quality of their products, expand their marketing strategies, and establish cooperation with other parties. The conclusion from the results of the Mochi Gaol UMKM research shows that the Mochi Gaol business has bright prospects. With the right strategy, Mochi Gaol UMKM can continue to develop and contribute to the local economy.
 

This study examines and analyzes the effect of Entrepreneurship Education, Family Environment, Entrepreneurial Motivation simultaneously and partially on Interest in Entrepreneurship in Active Students of the Faculty of Economics and Business, University of Esa Unggul. The research approach used in this research is quantitative research. The criteria for selecting the sample in this study were those aged 17 and over who had been and were interested in entrepreneurship. Questionnaires collected as many as 150 respondents, the data is then processed using multiple linear regression method. Based on the results of the analysis it is known that the variables of Entrepreneurship Education, Family Environment, Entrepreneurial Motivation simultaneously have a positive effect on Entrepreneurial Interest in active students of the Faculty of Economics and Business, University of Esa Unggul. Partially the variable Family Environment, Entrepreneurial Motivation has a positive effect on Interest in Entrepreneurship in students of the Faculty of Economics and Business, University of Esa Unggul. Partially, Entrepreneurship Education has a negative effect on Interest in Entrepreneurship.