Sekretaris Jenderal Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional mengeluarkan surat edaran tertanggal 23 Oktober 2023 yang berisi instruksi kepada Kepala Badan Pertanahan Nasional di setiap provinsi untuk berkoordinasi dengan kejaksaan atau kepolisian untuk menghentikan tindakan hukum rekan-rekan mereka yang diduga melakukan korupsi, didalamnya ada perintah untuk melakukan tindakan intervensi pada penegakan hukum. Pokok masalah dalam penelitian ini adalah surat edaran yang memberikan perlindungan hukum kepada rekan-rekan mereka yang diduga melakukan korupsi. Penelitian dilakukan dengan metode penelitian yuridis-normatif yang hasilnya bahwa surat edaran tersebut memenuhi unsur obstruction of justice dan melemahkan undang-undang antikorupsi. Disarankan Menteri pemilik kewenangan membatalkan surat edaran dan kepada Kepala Badan Pertanahan Nasional di setiap provinsi mengabaikan surat edaran tersebut dan tetap menjunjung tinggi kewajiban hukumnya.

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

This study aims to find out and describe the factors that affect students' interest in dance extracurricular activities at SMP Negeri 1 Lubuk Alung. This type of research is qualitative research. The main instrument in this study is the researcher himself and is assisted by supporting instruments such as stationery and cameras. The types of data used in this study are primary data and secondary data. Data collection techniques are carried out by means of literature studies, observations, interviews, and documentation. The steps to analyze data are data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that there are two factors that affect students' interest in dance extracurricular activities at SMP Negeri 1 Lubuk Alung, namely internally and externally. Internal factors include very good attention in dance extracurricular activities because students pay attention to the material when the activity is carried out, very good student attitudes because students always pray in participating in dance activities, poor ability because students do not understand dance movements taught by subject teachers, and motivation is also not good due to lack of motivation given by cultural arts teachers in attracting students' interest. External factors include teachers, advice and infrastructure, and learning methods. So it can be concluded that students' attention, attitude, ability, and motivation are very influential in dance extracurricular activities.

Pancasila education in Indonesia is claimed to be the main foundation for the formation of national character. This education aims to teach basic values which include diversity, justice, unity, democracy and humanity, which are the foundation for the characteristics and morality of the Indonesian nation.This article reviews the importance of Pancasila education in forming national character values. Students are taught to respect differences of opinion, respect human rights, and practice democratic principles in everyday life. This all aims to create citizens who are fair, just and have a democratic culture. Apart from that, Pancasila education also develops a sense of love for the country and humanism. Through this education, students are taught to appreciate Indonesia's cultural and natural riches, and have the enlightenment to contribute to preserving the environment and overcoming social problems among the people.This, Pancasila education is not only about theoretical knowledge, but also about the practice of values in everyday life.

This study aims to describe the application of Minangkabau dance techniques to improve the ability to dance the Creative Piring Dance of SMA N 1 Ampek students. This type of research is qualitative research with a descriptive method. Data was collected through literature studies, observations, interviews, documentation. The data in this study uses primary data and secondary data. The steps of analyzing data are the process of data collection, data reduction, data presentation and conclusion drawn. The results of the study show that the methods used in the extracurricular art of piriang dance created by Syofyani are lectures, demonstrations and practice methods.  While the infrastructure facilities are still in an inadequate condition even though in general they have been implemented well, the infrastructure facilities in this activity include mobile phones and Spekear. The assessment of the implementation of extracurricular activities in dance at SMAN 1 Ampek Angkek is a direct assessment, namely during the training process, disciplinary assessments are directly given qualitatively such as: A (Very Good) which is given with a score range of 85-100, B (Good) which is given a range of 76-84, C (Adequate) which is given a range of 65-75, D (Less) which is given a range of 55-64.  It can be concluded with the implementation of extracurricular piriang dance art created by Syofyani at SMAN 1 Ampek Angkek by applying discipline, continuous practice, being given facilities to develop the quality of skills, talents and interests of students as well as training confidence and ability in dance.

This study investigates how the Pancasila philosophy is applied in the lives of students in the Industrial Engineering Study Program at PGRI Adi Buana University, Surabaya. Data was collected through interviews with Industrial Engineering Study Program students to gain a complete understanding. This research was conducted using a qualitative descriptive approach and phenomenological methodology. This research found that the application of Pancasila values in students' lives had a positive impact on the development of their character, ethics and national spirit. In addition, this research found that collective efforts from various parties can strengthen the internalization of these values, even though there are obstacles in implementing these values. Recommendations include increasing Pancasila-based character education programs and collaboration between universities and related institutions to increase the implementation of Pancasila values.

This research aims to find out the marketing mix strategy for ornamental fish to increase sales volume at PT Agung Aquatic Marine, Denpasar Bali. This research uses descriptive qualitative research and also uses SWOT analysis (Strength, Weakness, Opportunity, Threat). SWOT analysis is an analysis used to evaluate opportunities and threats in the external environment as well as the strengths and weaknesses of the company's internal environment. The results of this research show that an IFAS score of 2.87 indicates a strong internal position, an EFAS score of 2.59 shows that the company responds to existing opportunities in a good way and avoids threats in its industrial market. The Cartesian diagram shows the company's position in an aggressive state, which is very profitable for the company. The marketing strategy used by the company to increase sales is that the company maintains and utilizes quality and varied products so that market segmentation becomes wider or increases, maintains consumer trust by being consistent in the performance provided and actively communicating to create mutually beneficial agreements.

The purpose of the research  was to know about the perceptions of the Communication Science students of IISIP YAPIS Biak Papua, on the implementation of MBKM program. The method used of the research  was descriptive qualitative. The informants consisted of 2 which is the students from semester 5 that had participated the exchange program, which is L is from Batch 2 and R from Batch 3. The data collected by using interview. The data analyzed by using the theory of Miles and Huberman. The result of the research show that, the students perceived the MBKM program especially the students exchange program (1) has impacted their academic growth and1) has impacted their academic growth and give networking opportunities, (2) has the area for improving which is about the late of funding disbursement process, and (3) need to be recommended to other students in order to broaden their perspectives and networking.

Organic waste is the residue of naturally degradable material, usually from humans, animals, and plants. Every day there are many kinds of organic waste that can be processed through a variety of processing. One way is to use it as a medium for breeding or breeding BSF flies. (Black Soldier Fly). The team from the university teaches this activity using organic garbage that is used as the primary material for growing BSF flies. The expected results of this training are aimed at optimizing the commercial value of BSF fly flies with the use of organic waste from the market or households. The working procedures for cultivating maggot are: 1) Preparing the tools and materials, 2) Making room for the maggot, 3) Putting the garbage in the container that has been made, 4) Covering the maggo container with cloth, 5) The maggot container is placed in a moist place. By reducing waste production, we not only preserve the environment, but also open up opportunities to improve the economic well-being of individuals, families and even the school environment.