This study aims to provide solutions and knowledge to legal protection, especially in ownership of land rights in performing housing benefit sharing agreements in Pekanbaru City, in addition, this study also aims to find out the application of such legal protection to land ownership rights by sharing the proceeds of such housing. It is expected that there will be no more intersections of legal certainty about housing sharing agreements among communitiesThe type of research used by the authors is the Normative Law method, As for the result of this study, the legal protection related to ownership of land rights in the housing sharing agreement specifically in the city of Pekanbaru can refer to Article 1338 paragraph (3) of the Civil Code, which says that the agreement must be executed in good faith, Where the deed of construction agreement containing the rights and obligations of the parties is a deed made in front of a notary that is authentic so that in the presence of such an agreement it becomes a law among them, whereas in its specific application in Kota Pekanbaru Land division cooperation is carried out according to the principle for units, the share of land owners in the form of ownership of house units with a certain percentage, as well as the developer also gets a share of the number of units according to the agreement. The size of each party's share depends on the price of the house unit. Where the higher the price of the house, the greater the share of the owner of the land, so that the parameters of its division correspond to the agreement promised in advance.

Hemoglobin (Hb) is an erythrocyte tetrameric protein that binds to non-protein molecules, namely the iron porphyrin compound called heme. Hb is one of the laboratory tests on pregnant women which can support the diagnosis or occurrence of complications in pregnant women, these complications can be detected through danger signs of pregnancy. Danger signs of pregnancy are signs that indicate dangers that can occur during pregnancy (antenatal), which if not detected can cause death. The aim of this community service is to facilitate Hb checks and to increase knowledge of pregnant women through education about the danger signs of pregnancy. The method of this activity is carried out by checking hemoglobin levels using the Sahli method and providing counseling using the discussion method to pregnant women about the danger signs of pregnancy and using the KIA book as the medium. This counseling was carried out at the Batursari Village Posyandu which was attended by 10 pregnant women. The results of the counseling showed that 8 pregnant women had normal Hb, 1 pregnant woman was in the mild anemia category, and 1 pregnant woman was in the severe anemia category. and after education regarding the danger signs of pregnancy, all pregnant women have good knowledge.

The foundation is a substructure which functions to support the loads and forces caused by the superstructure (superstructure) to the soil layer which will carry these loads and forces. Deep foundations are usually used to obtain a large enough soil bearing capacity and if the depth of the hard soil is far below the ground surface. The aim of this task is to analyze the bearing capacity of pile foundations using sondir data, standard penetration test (SPT) data, as well as the finite element method using the plaxis program. The method used in this final assignment is by studying literature, then collecting the necessary data, and after that carrying out calculation analysis using existing methods. From the results of the calculations carried out, different results were obtained. Where for sondir data at point S1 obtained Qu =115.80 tons; at point S2 obtained Qu = 104.80 tons; at point S3 obtained Qu = 105.50 tons. Meanwhile, based on SPT data at point BH-01, Qu = 398.23 tons, and using the plaxis program Qu = 425 tons

In this research, we will present a culinary dish in the form of "Fried Rice" which is so well known that it can be used as a teaching material for foreign students in the United States, especially at Yale University. The method used in this research is qualitative research. This method is used to describe students' responses after trying traditional culinary delights, namely fried rice. The BIPA teaching materials created can be adapted to students' ability to speak Indonesian. In the first lesson, the teacher can provide teaching materials using simple language, language that is easy for students to understand. After students can use simple Indonesian, then students will be given teaching materials in a rather complicated language and then teaching materials in a more complex language. In the research "Nasi Goreng" is an excellent choice because of its popularity in Indonesia, as well as the diversity of ways of making it which can reflect Indonesia's diverse culture.

This study aims to determine the influence of the audit committee, audit quality, financial distress and capital intensity to tax avoidance. The population in this study is the company property and real estate listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, namely 87 companies. The sample in this study amounted to 12 companies or 60 observation data selected by the methodside purposive. The data used is secondary data obtained from website Indonesia Stock Exchange (IDX) and the analysis used is multiple linear regression analysis with the program Eviews 9. The results of the research show that the audit committee, audit quality andcapital intensity negative and significant effect ontax avoidance, where as financial distress positive and significant effect on tax avoidance. audit committee, audit quality,financial distress andcapital intensity simultaneously significant effect jointly on tax avoidance.

This study aims to analyze the effect of size, inventory intensity and managerial ownership on the effective tax rate in property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The type of research used in this research is descriptive research using a quantitative approach. The population in this study were property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The sample determination method uses purposive sampling method, with several predetermined criteria, there are 6 (six) companies with observations for 5 (five) years, so that the total sample is 30 financial statement data. The analysis method used is multiple linear regression analysis method with the eviews 9 (nine) program. The results of the regression test in this study prove that size, inventory intensity and managerial ownership have no effect and are not significant simultaneously on the effective tax rate. While partially size has a significant effect on the effective tax rate, in contrast to inventory intensity and managerial ownership which have no effect to the effective tax rate.

Pelaksanaan pemberdayaan masyarakat melalui kegiatan pengelolaan sampah plastik menjadi produk berupa paving block, serta sebagai prospek bisnis dikalangan menengah kebawah. Tujuan utama dalam kegiatan ini yaitu masyarakat Desa Kota Agung, Kec. Tegineneng, Kab. Pesawaran, Lampung, dimana kegiatan ini dilakukan pada tanggal 24 januari 2023, yang dihadiri oleh 40 orang. Metode penyampaian yang dilakukan yaitu berupa penyuluhan mengenai sampah dan pendampingan cara pembuatan dengan memperlihatkan produk jadi dan melalui video sebagai media pembelajaran dalam pembuatan paving block dari sampah plastik. Selama pemaparan tentang proses pembuatan, respon masyarakat sangat antusias. Hal tersebut dilihat dari masyarakat yang banyak bertanya bahkan mencatat tentang cara pembuatan paving block dikarenakan proses pembuatan yang sangat mudah dan dapat mengurangi sampah yang ada disekitar untuk diolah menjadi produk yang bermanfaat dan bernilai jual.

Traditional art must be protected as it is included in Intellectual Property Rights (IPR), including Copyrights. The Copyright law aims to protect works of art created by artists. In addition, it can facilitate individual creativity or expression for the broad benefit of humanity, ensuring that the rights to property owned by artists are recognized, respected and can be defended on actions that violate their rights. Ngajat Lesung dance is a traditional dance that belongs to the Village of Sejuang, Seluar District, Bengkayang Regency. The empirical legal approach is the method for conducting this research. This method involved by directly collecting predetermined data and information. The collected results were then collected and analyzed to determine how the implementation of Legal Protection for Ngajat Lesung dance as a Copyright of Traditional Cultural Expressions in Seluas District, Bengkayang Regency. Copyright Legal Protection for Ngajat Lesung dance has yet to be carried out optimally by the Regional Government of Bengkayang Regency through the Department of Youth, Sports, and Tourism. This is because the efforts made by the Regional Government have not been maximized to educate artists regarding the protection of Copyright law for traditional culture, causing the artist's ignorance of the importance of protection for the work that has been made. In addition, the artist thinks that registering the Copyright for Traditional Dances requires a large fee and is very expensive. Therefore, the Regional Government of Bengkayang Regency through the Youth, Sports, and Tourism Service, is expected to pay more attention and educate to help the artists inventory and register Ngajat Lesung Dance. This dance is part of various Traditional Cultural Expressions in the field of Intellectual Property. Registering the Copyright of Ngajat Lesung Dance and having it listed as a Traditional Cultural Art with the Directorate General of Intellectual Property is important.

This research aims to find out how to determine the influence of transformational leadership style and organizational climate on the organizational innovation capabilities of the Regional Drinking Water Company (PDAM) Tirta Dharma, Kolaka Regency. This research uses explanatory research using quantitative research methods. Data collection techniques are literature study, distribution of questionnaires. Furthermore, the population in this study was all employees of PDAM Tirta Dharma Kolaka Regency. The sampling technique uses the census method. Testing the research instrument uses validity and reliability tests with SPSS 25.0. Meanwhile, the data analysis technique uses Partial Least Square (PLS) using the Smart-PLS application. Based on the research results, it was concluded that the Transformational Leadership Style and Organizational Climate had a Positive and Significant influence on the Organization's Innovation Capability.

The purpose of this research is to find out the grammatical and lexical aspects of the  short story “Being Disappointed, Grieving Without Words” by Putu Wijaya. The method used  is descriptive method, qualitative in the form of words. The results of the research show the  following things. First, the grammatical aspect which consists of references, subtitutions,  conjunctions, and ellipsis. Second, the lexical aspect which consist of repetition, synonymy,  antonym, and collocation.