This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.

In this increasingly advanced era marked by increasing technology and demands for understanding science, the younger generation must study hard. At school, teenagers are often not ergonomic in carrying out an activity, one of which is carrying a bag on one side and maintaining the wrong posture for a long time. Wrong postural patterns can cause musculoskeletal problems, one of which is scoliosis. Scoliosis is a spinal deformity characterized by a sideways curved curve with or without spinal rotation. One of the ways to reduce the risk of scoliosis is by providing education. The aim of this counseling is expected to be able to provide education to adolescents in order to reduce the risk of scoliosis in Bakalan Krajan Village, Malang. The method used is to conduct education using leaflet media. The results of this activity were that the participants showed a positive attitude while participating in the community service activities from start to finish. This counseling activity can increase adolescents' knowledge and understanding of scoliosis.

As time goes by, humans continue to adapt to the environment of their era, developing innovations to make their lives more efficient and practical. In this effort to adapt and change, technology has become a tool that is greatly utilized by humans. In the current era of even development of information technology, education has a very important role because it is needed to provide meaning to every subject matter, which will help Indonesia move towards a more advanced civilization. For this reason, this article aims to examine two different sides to the digitalization of school education in facing the era of revolution 4.0 towards 5.0 in Indonesia today. This research uses descriptive qualitative research with a literature review method. The research results show that there are various applications of digitalization/technology in education that have both good and bad impacts. This impact occurs in aspects of learning and administrative services which will of course influence the development of education, therefore it is necessary to design appropriate strategies as preventive and overcoming measures, especially these negative impacts. So that education in Indonesia is expected to be able to rise amidst world civilization and demonstrate its existence by presenting creative solutions to various global challenges that arise in the current and future eras.

The study aims to analyze the validity of the auction bulletin and the constraints and solutions made by the Office of Auctions on the object of the auction that cannot be renamed. The process of execution of the auction has been regulated in this way by various laws and regulations. In practice, there are some cases where the auction object cannot be renamed, even though the auctions have been carried out in accordance with the conditions and have been made by the Auction Office. The type of research used in this investigation is normative jurisprudence with a method of legislative approach. As a result, in the event that there is an auction object that cannot be named after, it does not immediately result in the following auction process: The auction notice made by the auction office becomes invalid. For example, the case in the decision of the Central Java High Court No. 161/PDT/2016/PT.SMG dated July 15, 2016. The Supreme Court's judgment recognizes the validity of the Auction, although the judgement leads to legal uncertainty for the auction vendor and KPKNL Semarang. In order to establish the basis of legal certainty and the foundation of justice for the seller and KPKNL Semarang, it is recommended to file a lawsuit and settlement to the state court to ensure the status and legal status of the post auction process that has taken place. The novelty of this research is the study of the Auction Records on an auction object that cannot be renamed.Penelitian ini bertujuan untuk menganalisis keabsahan Risalah Lelang beserta kendala dan solusinya yang dibuat oleh Pejabat Lelang atas objek lelang yang tidak dapat dibalik nama. Proses pelaksanaan lelang telah diatur sedemikian rupa dalam berbagai peraturan perundang-undangan. Begitu juga dengan proses balik nama atas objek lelang, telah diatur dalam peraturan perundangan dengan jelas. Dalam praktiknya, terdapat beberapa kasus bahwa objek lelang tidak dapat dibalik nama meskipun lelang telah dilaksanakan sesuai ketentuan dan telah dibuat Risalah Lelang oleh Pejabat Lelang. Jenis penelitian yang digunakan dalam penelitiaan ini adalah yuridis normatif dengan metode pendekatan perundang-undangan. Hasilnya, dalam hal terdapat objek lelang yang tidak dapat dibalik nama, tidak serta merta mengakibatkan proses lelang berikut Risalah Lelang yang dibuat oleh Pejabat Lelang menjadi batal dan tidak sah. Sebagai contoh, kasus dalam putusan Pengadilan Tinggi Jawa Tengah Nomor 161/PDT/2016/PT.SMG tanggal 15 Juli 2016. Dari putusan pengadilan tinggi tersebut keabsahan Risalah Lelang tetap diakui, meskipun dengan adanya putusan tersebut mengakibatkan adanya ketidakpastian hukum bagi penjual lelang dan KPKNL Semarang. Guna mewujudkan asas kepastian hukum dan asas keadilan bagi penjual dan KPKNL Semarang, disarankan untuk mengajukan gugatan dan penetapan kepada pengadilan negeri untuk memastikan kedudukan dan status hukum atas proses pasca lelang yang telah terjadi. Kebaruan penelitian ini yaitu kajian tentang Risalah Lelang atas objek lelang yang tidak dapat dibalik nama.       

This research aims to determine the role of investigation audit techniques, investigative audit standards and investigative audit profesionalism in determining the level of fraud. There have been many fraud cases that have occured, especially in Indonesia, so we need to know the magnitude of the influence of each variable in knowing and disclosing the level of fraud that has occurred. Audit techniques and standards that are applied optimally, complemented by high professionalism of auditors, should produce maximum results in revealing and knowing the level of fraud that has occurred. This research uses qualitative methods by conducting literature studies from previous articles and research. Data sources were obtained from journals, books and articles on the internet that were relevant to the theme of this research. The result of this researchs are that investigative audit techniques and the proffesionalism of investigative auditors have an influence in disclosing fraud to determine the level of fraud that has occurred.

pewaris, ahli waris , dan sistem pewarisan yang digunakan oleh suku adat tertentu. Dalam suatu konteks pewarisan adat disini ditujukan untuk melakukan suatu penerusan harta warisan baik itu berupa harta yang berwujud fisik atau materiil atau harta warisan yang tidak berwujud fisik atau immaterial. Sistem pewarisan yang diterapkan oleh suku Jawa disini adalah sistem kekerabatan parental dan sistem  pewarisan secara individualis, dimana terdapat suatu keterkaitan dalam kedua unsur pewarisan tersebut. Dalam pewarisan yang telah diterapkan oleh suku Jawa disini telah memberikan ruang terhadap para ahli waris untuk memiliki kedudukan yang sama dalam pewarisan. Sistem individualis yang diterapkan dalam sistem pewarisan suku jawa juga memberikan bahwasanya dalam pewarisan tersebut harta benda akan menjadi hak milik dari ahli waris. Metode yang digunakan dalam penelitian ini adalah yuridis empiris dengan pendekatan studi pustaka, dimana dengan penerapan metode tersebut akan memberikan penjelasan yang lebih detail terhadap sistem pewarisan yang terjadi dalam suku Jawa dengan sistem kekerabatan parental dan penerapan sistem pewarisan individualis.
Kata Kunci:  Suku Jawa, Parental, Individualis, Waris

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.

increasingly fierce business competition in the realm of e-commerce causes business people to implement the right strategy, improve service quality, and manage good relationships with consumers. Technology has changed the way businesses operate in recent decades. Rapid technological innovation has provided new opportunities for businesses to grow and develop. This needs to be done by a company as an effort to maintain loyalty customers as well as acquiring new customers. Good product quality is indeed an important factor to be able to increase company sales. However, there are other things that you should pay attention to, namely establishing good relationships with customers it is undeniable that customers are one of the factors that will affect the condition of your business. If you don't have customers, then you won't get any income. Therefore establishing a good relationship with customers becomes important for the sustainability of the company. By definition, a customer relationship is a marketing strategy that retains and manages customers to make repeat purchases. Customers that you have successfully attracted must be managed as well as possible so as not to switch to competitors. The more customers you have, the better the impact on business development. The way this is done is to manage it in such a way that it encourages purchases repetitive and prevents them from switching to competitors.this can also be done by providing answers and solutions to problems owned by customers. Customer relationship practices help salespeople automate sales activities with a customer relationship strategy, you know when to reach out to your sales prospects, what to say, and how to say it.

This research aims to study methods that can be used to test paired sample data in parametric and nonparametric statistics. Parametric statistics are used if the data sample meets certain assumptions, namely normal distribution and a minimum interval measurement scale. Meanwhile, if these assumptions are not met, you can use nonparametric. This research data was generated randomly to be applied to the paired sample test and the Wilcoxon test. These tests were applied to test the difference in averages before treatment and after treatment. The test results show that for normally distributed data using the paired t test it is proven that there is a difference between the averages before and after treatment. The same thing applies to data with an exponential distribution which is tested using Wilcoxon, that there is a difference in the average before treatment and after treatment.

This study aims to determine the role of human resource audits on training and compensation on employee performance and career development as an intervening variable at PT XYZ. The research uses descriptive quantitative method. The population in this study were employees of PT XYZ who were placed in outlets in Taman sub-district, Sidoarjo. The sampling technique in the study used Purposive Sampling Technique with the criteria of employees who deal directly with consumers totaling 35 people. Data obtained by filling out a questionnaire. The data was processed using the SmartPLS statistical tool and analyzed using the inner and outer models. The results of the study found that training and compensation have a positive and insignificant effect on employee performance and training has a positive and significant effect on career development.