Fakta menunjukan setiap tempat pasti ada perbuatan melawan hukum. Khususnya para pejabat daerah yang melanggar asas transparasi dan akuntabilitas. Serta melanggar etika dan hukum, berpotensi merugikan masyarakat dan menciptakan ketidakpercayaan masyarakat terhadap instunsi pemerintah. Penegakan hukum harus tegas menangani tindak gratifikasi. Perbuatan melawan hukumnya yaitu gratifikasi masalah yang sering terjadi berupa memberikan hadiah untuk niat yang tidak baik. Penerima gratifikasi dapat dikenai sanksi pidana berdasarkan UU Tipikor serta menuntut pengembalian kerugian yang dialami negara. Pertanggungjawaban hukum bagi pejabat daerah yang menerima gratifikasi dalam pelayanan publik sanagt penting. Penelitian ini bertujuan untuk mengidentifikasi pertanggungjawaban pejabat daerah yang terlibat gratifikasi serta peran penegak hukum dalam meminimalisir adanya gratifikasi. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan (Actual Approve). Hasil penelitian menunjukkan gratifikasi sudah dianggap sebagai bentuk suap. Lemahnya pengawasan secara internal juga menjadi faktor utama gratifikasi terjadi. Pelanggaran seperti ini mengakibatkan prinsip good governance menjadi tercoreng. Dapat ditarik menjadi kesimpulan bahwa peraturan yang sudah ada terkait gratifikasi masih terdapat kelemahan atau celah yang dimanfaatkan pelaku. Reformasi hukum dan peningkatan kesadaran menjadi kunci untuk mencipatakan penegakan hukum yang lebih adil dan efektif. Dalam penelitian ini untuk mengatasi gratifikasi dalam pelayanan publik dengan memperkuat sitem pengawasan di setiap instansi pemerintah serta meningkatkan pelatihan bagi pejabat daerah mengenai hukum antikorupsi.

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.

Childbirth is often perceived as frightening and causing extreme pain. Some mothers also feel traumatized by their first childbirth process because of various difficulties and pain during childbirth so that they are reluctant to plan to have children again. Labor pain is caused by uterine contractions and dilation of the cervix and lower uterine segment. Survey data from PMB Restu Bunda in 2024 on 5 mothers who gave birth, it was found that overall respondents experienced pain, as many as 3 people with a pain scale of 7 (severe pain) and as many as 2 people with a pain scale of 6 (moderate pain). One non-pharmacological therapy that can reduce the intensity of pain is back massage using Virgin Coconut Oil (VCO). The research objective was to determine the effect of back massage with Virgin Coconut Oil (VCO) on the intensity of active labor pain in the first stage of labor at the IMP Restu Bunda Gunung Terang Sub-District of West Tulang Bawang Regency. The quantitative research type is a pre-experimental design, one group pre-test - post-test design. The population in this study were all mothers who were going to give birth, as many as 22 mothers, with a sample of 18 people taken by accidental sampling. The study was conducted at the IMP Restu Bunda of Gunung Terang Sub-District West Tulang Bawang Regency. Data collection used observation sheets. Data analysis was carried out using univariate and bivariate tests (Wilcoxon test). The study results showed that the average labor pain before being given a back massage with virgin coconut oil (VCO) was 7.0 and after being given a back massage with virgin coconut oil (VCO) was 5.2. There was an influence of back massage with virgin coconut oil (VCO) on the intensity of active labor pain in the first stage at the IMP Restu Bunda of Gunung Terang Sub-District of West Tulang Bawang Regency with a p-value = 0.001 (p-value <? = 0.05). Suggestions for health workers can recommend back massage with virgin coconut oil (VCO) can be used as complementary therapy for mothers in the first stage of labor.

This study aims to determine the influence of organizational culture, motivation and work environment on employee performance at PT. Rehobat Sringin. This study uses a quantitative research method. The population in this study was 155 populations taken from several divisions, namely from the owner 1 person, office staff 1 person, field workers 59 people. In this study, the selected population was 155 employees. The findings in this study are that organizational culture has a positive and significant effect on employee performance at PT. Rehobat Sringin, the work environment has a positive and significant effect on employee performance at PT. Rehobat Sringin, testing shows that work motivation has a positive and significant effect on employee performance at PT. Rehobat Sringin.

This type of research is associative with a quantitative approach. The population in this study was 33 Samsat Panda office employees. The sampling technique used in this research was saturated sampling so the number of samples in this research was 33 respondents. Data was processed using SPSS 23.0. From the results of the multiple linear regression test, there is a relationship between workload and communication on work morale. The results of this research indicate that the Workload variable (X1) has a partially significant effect on the Work Morale of the Samsat Panda Office employees. The Communication variable (X2) has a partially significant effect on the work morale of the Samsat Panda Office employees. The variables Workload and Communication simultaneously have a significant effect on Work Morale among Panda Bima Samsat Employees.

Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ??are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.

This research explores strategies to support novice learners in developing their writing skills in the English Education Study Program at an Indonesian university, the Islamic Institut of Palangka Raya. Writing is often considered one of the most challenging aspects of language learning, requiring a combination of vocabulary knowledge, grammatical precision and structural coherence. The participants, five beginner learners, were selected using purposive sampling and underwent a writing task that progressed from sentence-level exercises to paragraph construction. Data were collected through semi-structured interviews and direct observation, and analyzed thematically. Findings showed that challenges such as limited vocabulary, grammatical errors, and psychological barriers such as low self-confidence hindered students' progress. Effective strategies included guided sentence construction, collaborative writing exercises, and exposure to structured templates and quality reading materials. The participants reported improved confidence and skills through positive feedback and step-by-step writing tasks. The findings suggest that integrating motivating and structured learning methods can significantly improve writing ability among beginners, contributing to their academic and personal growth.

This study aims to examine the effect of production costs, operating costs, also sales volume on net income of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The sampling technique in this study used purposive sampling method. The analysis method used in this research is multiple linear regression with the help of SPSS 23 software. The results showed that production costs, operating costs, and sales volume simultaneously had an influence of 96.3% in determining the amount of the company's net profit. Partially, it shows that production costs and operational costs have a negative and significant effect on the company's net profit. While sales volume has a positive and significant effect on net profit.

The gig economy has emerged as a global phenomenon, reshaping traditional work patterns, including in Indonesia. While offering flexibility to workers, this work model poses significant challenges concerning legal protection, especially in work relationships mediated by digital platforms. Gig workers often find themselves in vulnerable positions due to insufficient regulations and an imbalance in bargaining power between them and digital platforms. This study aims to analyze the legal protection for gig economy workers in Indonesia from a civil law perspective, highlighting gaps in existing regulations and offering recommendations for reform. This research employs a qualitative approach with a descriptive-analytical method. Data were obtained through literature review, analysis of electronic work contracts, and comparisons with gig economy regulations in other countries, such as the European Union and the United States. The findings reveal that electronic work contracts used by digital platforms in Indonesia are often unfair and favor the platforms. Furthermore, Indonesia’s gig economy regulations do not provide adequate protection, unlike countries such as the European Union, which have established minimum standards for gig workers' protection. This imbalance adversely affects gig workers’ welfare, including financial insecurity and lack of access to social security. This study contributes to the development of a more inclusive and equitable regulatory framework for gig workers in Indonesia. The implications include the need for civil law reforms to govern gig economy work relationships and the use of technology as a tool to enhance legal oversight. This research also lays the groundwork for future studies exploring the implementation of gig economy regulations in the context of other developing countries.

The background of this study is FORKI as the basis for sports coaching to produce outstanding karate athletes. Achievement itself is influenced by many factors, one of which is psychological personality. Sports psychology requires personality to understand the personality characteristics of an athlete. This study aims to measure the level of aggressiveness and power of Karate Athletes in Forki Jepara Regency. This survey was conducted using a quantitative approach method. In this study, 17 PPAP athletes from Jepara Regency will be used as samples through purposive sampling techniques. As a data collection instrument, the author used the SPQ20 questionnaire which was disseminated online via a goog;e form consisting of 168 questions that looked at various elements such as achievement and competition, belief and toughness, interaction and sportsmanship, aggressiveness and power. The results of the research obtained for male and female athletes are in the same item, namely Aggressiveness has a score of 205 with an average of 3.66. Meanwhile, femaleathletes have a score of 270 with an average of 3,375. And Power has a score of 124 with an average of 3.54. Meanwhile, female athletes have a score of 174 with an average of 3.48. It can be concluded that the level of aggressiveness and power of karate athletes in FORKI Jepara Regency is high