This study aims to examine the resolution mechanisms for water traffic accidents causing death through Dayak customary law in Central Kalimantan, as well as the challenges faced in implementing this customary law. The research used a socio-legal methodology, reviewing applicable legal norms and the reality of their implementation in society. Data were collected from literature reviews, case notes, related reports, and interviews with directly involved parties. Data analysis was conducted descriptively to depict the dispute resolution process and its challenges. The findings indicate that resolutions of water accident cases resulting in death in the Dayak region are often settled through local customary institutions using fines and customary rituals. The fines imposed vary depending on the level of fault determined and can amount to millions of Rupiah, adjusted according to the demands of the victim's heirs and the perpetrator's ability. However, challenges in applying this customary law include the limited ability of the Mantir Adat to determine suspects and resolve discrepancies in statements between involved parties. A lack of explicit regulations also poses challenges, particularly concerning penalties for cases of death not explicitly regulated in the prevailing customary law. This research is significant as it provides insights into the role and challenges of customary law in dispute resolution in remote communities, promoting the need for adaptation and strengthening of customary law to be more responsive to community needs.
 

The research aims to know the impact of operating leverage on the market value of ordinary shares of industrial sector companies listed on the Iraqi Stock Exchange for the period (2011-2020), based on the data obtained and published in the reports and financial statements of the relevant companies, and after descriptive and deductive analysis. To test its data and hypotheses, the research reached many results, including: There is an effect of operating leverage on the market value of shares in industrial companies (Al-Mansour Pharmaceutical Industries, Baghdad Soft Drinks, Al-Kindi for the Production of Vaccines and Veterinary Medicines, Al-Erqia Carpets and Furnishings Company, Chemical and Plastic Industries), and the results reached the following: There is an effect of operating leverage on the market value of common shares in the companies studied.

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

This research aims to analyze the comparative contribution of regional taxes to local taxes in Samarinda City and Balikpapan City. By using secondary data from regional financial reports and income statistics, this research identifies factors that influence regional tax contributions and their impact on local original income (PAD). The research results show that there is a significant difference in the contribution of local taxes to PAD between Samarinda City and Balikpapan City. The city of Balikpapan shows a better contribution thanks to its natural resource potential and more active economic activities. To increase local tax contributions in Samarinda, efforts are needed to increase taxpayer compliance and improve infrastructure. Apart from that, collaboration between local governments and the community in increasing awareness of the importance of taxes is also very necessary.

Service quality and online promotion play a crucial role in influencing customer satisfaction. Their application extends beyond merely boosting sales volume; they are also essential in observing customer behavior and fulfilling their needs by understanding the types and qualities of services that customers desire. This study aims to investigate the impact of service quality and online promotion on customer satisfaction at PT. Tirta Asasta Depok (PERSERODA). The research methodology utilized is quantitative statistical analysis. The population for this study comprises the customers of PT. Tirta Asasta Depok (PERSERODA). Data collection methods include interviews, questionnaires, documentation, and observation, with the primary data collection being done through questionnaires. Data processing is conducted using SPSS 16.0 software with multiple linear regression analysis techniques. The results indicate that service quality significantly influences customer satisfaction and that online promotion also has a significant effect on customer satisfaction. Furthermore, both service quality and online promotion together have a simultaneous and significant impact on customer satisfaction.

Advances in augmented reality (AR) technology have opened up new possibilities in learning, such as help with mathematics. The aim of this research is to develop a simple interactive learning application for building rooms based on AR technology using Unity and Vuforia Engine. This application is designed to help students understand spatial geometry concepts visually and interactively so as to increase interest and understanding of the subject matter. This application development uses Unity as a development platform and Vuforia Engine as an SDK to facilitate AR integration.  This application creates a more interesting learning experience and supports the visualization of geometric objects such as cones, cubes, tubes, balls and pyramids. AR technology allows students to interact with these objects in a 3D environment, which can be very helpful in clarifying concepts and formulas that are difficult to understand using traditional learning media. It is hoped that this research can provide innovative solutions to improve the quality of geometry learning in schools.

This study aims to analyze the influence of technology-based learning on student engagement and achievement in the digital era. The development of information and communication technology has changed the way of learning and teaching, so that universities are required to adopt new approaches that are more in line with the needs of students in the digital era. This study uses a quantitative method with a survey design to collect data from 200 students involved in the technology-based learning process in various study programs. The instruments used include a questionnaire to measure the level of student engagement and analysis of academic results to assess their achievements. The results of the study indicate that technology-based learning significantly increases student engagement, both in terms of active participation in class and interaction with fellow students and lecturers. In addition, the use of technology in learning also contributes positively to improving student academic achievement. These findings indicate that technology integration in higher education can be an effective strategy to encourage deeper engagement and better achievement among students. This study recommends a broader and more strategic implementation of technology-based learning to improve the quality of education in the digital era.

Image classification is widely used in everyday life such as in car steering, closed-circuit television (CCTV), traffic cameras, etc. The implementation of image classification can be done using several methods, including neural network and support vector machine models. The neural network method is able to find the right weights that allow the network to show the desired behaviour while the support vector machine method has many dimensions and can overcome linear and non-linear data. In this research, feature extraction was carried out using VGG16 to increase accuracy. This research aims to find out how to implement the neural network and SVM algorithms to classify images and determine the results of analyzing the performance of the two methods. The data used in this study is secondary data consisting of 10 types of large wild cats with a total of 2339 training image datasets and 50 testing image datasets. The research stages consist of data augmentation, model design, model training, and model evaluation. Classification with the neural network model produced an accuracy of 96% and the support vector machine model produced an accuracy of 96%, which means that in a consistent training environment, the two models have the same performance.

Blood donation is an important process that involves taking some blood from a donor to donate and store it in a blood bank. This blood can then be used for transfusions for those in need, such as in cases of accidents, major surgery, or certain illnesses. In Indonesia, blood donation is very important, especially because of the high maternal mortality rate due to bleeding during childbirth. The need for blood continues to increase as the number of accidents and illnesses requiring blood transfusions increases. Although blood donation has great benefits for the recipient, many people do not realize that donating blood regularly also brings various health benefits to the donor. This study aims to increase public understanding about the importance of blood donation through interviews and research at Sunan Giri University, Surabaya. Interview results show that blood donation not only saves lives, but also helps maintain the health of donors and encourages a spirit of mutual cooperation in society. Through education and increasing awareness, more people are expected to be involved in sustainable blood donation activities.

This article is Building Simple Everyday Economic Knowledge for Children in Gongsol Village aims to equip children with basic economic skills that are relevant to everyday life. Teaching concepts such as saving, money management, production, and distribution of goods at an early age provides an important foundation for the development of financial and cooperation skills. Children are involved in practical activities such as making piggy banks from recycled materials and participating in productive activities that teach the values ??of hard work and economics. In addition to improving understanding of economics, this program also develops character, discipline, responsibility, and interpersonal skills such as negotiation and leadership. Increasing children's motivation to learn is another significant result of this program, with varied learning methods that encourage them to participate more actively. It is hoped that the economic knowledge that is taught from an early age can help children in Gongsol Village to be wiser in managing their resources, building a more independent future, and contributing to the welfare of their village in a sustainable manner.