This research aims to analyze the fundamental issues of domein verklaring in the legislation regarding land banks concerning communities and to examine the legal protection for communities regarding the establishment of land banks. The creation of the Land Bank intended to provide land for public purposes may ironically escalate agrarian conflicts instead. The verklaring domain principle which contained in the land bank concept defined that land whose ownership cannot be proven will become the state’s property. This will certainly endanger customary law communities and the concept of a land bank interpreting the state as owning land is contrary to Article 33 paragraph (3) of the 1945 NRI Law, where the State is tasked with regulating natural resources. The results of this research show that there are elements of the domein verklaring principle in the land bank legislation. Thus, the land bank needs to be canceled through an application for judicial review to the Constitutional Court. The novelty in this research is legal protection for indigenous peoples by the establishment of indigenous people laws and submitting judicial review applications to the Constitutional Court. Penelitian ini bertujuan untuk menganalisis permasalahan asas domein verklaring dalam peraturan perundang-undangan tentang bank tanah terhadap masyarakat hukum adat dan mengkaji perlindungan hukum bagi masyarakat hukum adat atas lahirnya bank tanah. Lahirnya bank tanah yang bertujuan untuk menyediakan tanah untuk kepentingan umum, justru hanya akan menambah konflik agrarian. Asas domein verklaring yang terdapat dalam konsep bank tanah mengartikan bahwa tanah yang tidak dapat dibuktikan kepemilikannya akan menjadi milik negara. Hal tersebut jelas akan membahayakan masyarakat hukum adat dan konsep bank tanah menafsirkan negara memiliki tanah bertentangan dengan Pasal 33 ayat (3) UU NRI 1945, di mana Negara bertugas untuk mengatur untuk SDA dimanfaatkan sebesar-besarnya untuk rakyat. Metode dalam penelitian ini menggunakan metode normatif. Hasil dari penelitian ini menunjukan adanya unsur-unsur asas domein verklaring dalam peraturan perundang-undangan bank tanah. Sehingga, bank tanah perlu dibatalkan melalui permohonan uji materi kepada Mahkamah Konstitusi. Adapun kebaharuan dalam penelitian ini yaitu perlindungan hukum bagi masyarakat adat dengan pembentukan undang-undang masyarakat hukum adat dan mengajukan permohonan uji materi kepada Mahkamah Konstitusi.      

This research proposes a combination of Quantum Key Distribution (QKD) based on the BB84 protocol with Improved Logistic Map (ILM) to improve data transmission security. This method integrates quantum key formation from BB84 with ILM encryption. This combination creates an additional layer of security, where by default, the operation on BB84 is only XOR-substitution, with the addition of ILM creating a permutation operation on quantum keys. Experiments are measured with several quantum measurements such as Quantum Bit Error Rate (QBER), Polarization Error Rate (PER), Quantum Fidelity (QF), Eavesdropping Detection (ED), and Entanglement-based detection (EDB), as well as classical cryptographic analysis such as Bit Error Ratio (BER), Entropy, Histogram Analysis, and Normalized Pixel Change Rate (NPCR) and Unified Average Changing Intensity (UACI). As a result, the proposed method obtained satisfactory results, especially perfect QF and BER, and EBD, which reached 0.999.

Industry concentration is centered on the number and size distribution of companies. In this case it can be said that the fewer the number of companies in the market, the level of industry concentration tends to be linked to the ability of sellers (producers) in the market. This can be a form of suppressing competition and coordinating price policies which tend to be high.

Managing work productivity is an important process in achieving organizational success. In the era of globalization and intense competition, managing work productivity is becoming increasingly important. Organizations that are able to optimize their work productivity will have a significant competitive advantage. Therefore, a good understanding of the concepts and practices of work productivity management is very important for managers and organizational leaders. This research aims to discuss the importance of managing work productivity. This research uses a qualitative method, descriptive research type. The results of the research are that private companies and those in government will always try to improve the performance of their employees or workforce to produce productivity that is in line with the company's ideals, which always increases at all times.
 

This study aims to determine: (1) the effect of the level of understanding of accounting on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The influence of the role of internal audit on the quality of the financial statements of the local government of the Mentawai Islands Regency.
 
This type of research is causative research. The population is 15 Regional Apparatus Work Units (SKPD) of the Mentawai Islands Regency. The sampling technique is the total sampling method. Techniques Data analysis using multiple linear regression.
 
The results showed that: (1) The level of accounting understanding had a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The role of internal audit has a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency.
Suggestions in apat continue to be improved. (2) The next research can expand the research variables by adding the variables of this research, namely: (1) For government agencies it is better to conduct a review of the understanding of accounting, as well as the role of internal audit in making financial reports so that the quality of financial reports from the government and other.

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, pertumbuhan penjualan, dan likuiditas terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan pada penelitian ini merupakan data yang diperoleh dari laporan keuangan perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2021. Proksi yang digunakan untuk mengukur penghindaran pajak pada penelitian ini menggunakan cash effective tax rate (CETR). Metode analisis yang digunakan pada penelitian ini adalah analisis regresi data panel dengan menggunakan perangkat E-views versi 12. Hasil dari penelitian ini adalah secara parsial variabel sales growth berpengaruh positif terhadap tax avoidance, sedangkan variabel profitabilitas dan likuiditas secara parsial tidak berpengaruh terhadap tax avoidance.

This study aims to examine the relationship between R&D intensity and firm performance of the manufacturing company listed in Indonesia Stock Exchange (IDX) 2015-2017. The sample observation used were manufacturing companies listed on Kompas 100 Index 2015 to 2017 observations.  This data used was obtained from Badan Pusat Statistik and Indonesian Stock Exchange. The number of samples used is 65 manufacturing companies listed on Kompas 100 index. The technical analysis is linear regression, descriptive analysis and significant test. The result of this study is R&D intensity affects on the firm performance, while leverage, growth sales, and firm size as control variables. Based n t test only R&D intensity variable who have a significant effect on firm performance. The implication of this analysis we predict that R&D activities support stabilization in financial condition of the company. We welcome future studies the continue our reseacrh aboout the effect R&D activities on financial sustainability.

ABSTRACT
The purpose of making this research journal is to conduct a business assessment of PT Garuda Indonesia (Persero) Tbk, namely evaluating and measuring the level of financial health of PT Garuda Indonesia (Persero) Tbk with indicators of liquidity ratios, solvency, activity and profitability. The research method used is library research, namely by studying relevant data from various sources. The author uses secondary data in the form of financial statements for 2017 to 2020. The analytical model used in this research is Cash Ratio, Current Ratio, Inventory Turnover, TATO, Collections Periods, ROE, ROI and Total Own Capital to Total Assets. Financial data is taken from the financial statements of PT Garuda Indonesia (Persero) Tbk in the form of Income Statement and Balance Sheet. The level of health is measured based on the Decree of the Minister of SOE No.Kep 100/MBU/2002 where PT Garuda Indonesia (Persero) Tbk is included in the Non-Infrastructure SOE. The results of this study indicate the indicator has decreased every year. So it can be concluded that PT Garuda Indonesia (Persero) Tbk has Unhealthy business and financial performance with CCC predicate in 2017 to 2019 and CC predicate in 2020.

This study aims to determine the effect of: 1) the tourism sector on poverty during the Covid-19 period. 2) The tourism sector to absorb labor during the Covid-19 period. The research method used is quantitative research. While the type used is associative research method which aims to determine the influence or relationship between two or more variables. The collection of data and information in this study used secondary data with a data collection method, namely time series (time series) over a period of three years 2018-2020. The results of this study indicate that there is a positive and significant influence between the tourism sector on poverty and the contribution of the influence given is 41.2%. This study also shows a positive and significant influence between the tourism sectors on employment with the contribution of the influence given that is equal to 82.7%. Meanwhile, based on the individual parameter significance test, it was obtained t count (3.711) > t table (2.132) on the Poverty variable, which means H0 was rejected and H1 was accepted, while in the Labor Absorption variable obtained t count (4.373) > t table (2.132), then H0 rejected and H1 accepted. So the conclusion in this study is that tourism has a significant effect on poverty and employment.

Assessment of financial ratios and the relationship between one item and another in the financial statements can provide an overview of the performance and level of financial soundness of a company. This article aims to assess the financial performance of PT. Surya Toto Indonesia Tbk. in 2019-2021 during the Covid-19 pandemic. The analysis was carried out using various financial ratios, namely profitability ratios, liquidity ratios, solvency ratios and activity ratios to see the company's performance from 2019 to 2021. The results showed the rate of return on net sales, return on equity, financial performance of PT. Surya Toto Indonesia Tbk is not good enough. Return on assets value current ratio in 3 consecutive years is 2 times, which means the company's profitability is good. In 2020 2 times, and PT. Surya Toto Total debt to total assets, interest coverage ratio, accounts receivable turnover ratio, inventory turnover ratio, Debt turnover where the financial performance is good.