The research aims to find out the process of the seller's implementation cancellation of land because the buyer defaulted, a result of the law seller's cancellation of the land purchase agreement because the buyer defaulted. The research method used in this study is sociological juridical. The results of research on the process of the sale agreement are agreements in which the agreement is valid and has binding power since the agreement between the seller and the buyer has been reached. A buying and selling bond based on contractual validity and other treaty principles. Many of the cases involved promises to pay for the sale, but they were too late. An agreement can be nullified for the sake of the law (van rechtswege neiting) or cancelable (vernietigbaar), if an agreement does not meet the requirements specified in Article 1320 of the Civil Code, if subjective conditions are not met (they agreed to bind themselves, to make a covenant) and objective conditions (a certain thing, a lawful cause). As a result of the law against the buyer when he breaks his promise, the buyer is required to pay for the loss that the seller has suffered, pay the costs of the case when it is brought before the court, and fulfill the agreement if it continues. Penelitian ini bertujuan untuk mengetahui proses pelaksanaan pembatalan jual beli tanah oleh penjual karena pembeli wanprestasi, akibat hukum pembatalan perjanjian jual beli tanah oleh penjual karena pembeli wanprestasi. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis sosiologis. Hasil penelitian proses erjanjian jual beli merupakan perjanjian dimana perjanjian itu sah dan memiliki kekuatan mengikat sejak tercapainya kata sepakat antara penjual dan pembeli. Pengikatan jual beli mendasarkan pada keabsahan berkontrak dan asas-asas perjanjian lainnya. Banyak kasus yang terjadi tersebut berisikan janji-janji untuk melakukan pembayaran pembayaran jual beli, akan tetapi terlambat. Suatu perjanjian dapat batal demi hukum (van rechtswege neiting) atau dapat dibatalkan (vernietigbaar), apabila suatu perjanjian tidak memenuhi persyaratan yang telah ditentukan pada Pasal 1320 KUHPerdata, yaitu apabila tidak memenuhi syarat subjektif (sepakat mereka mengikat dirinya, cakap untuk berbuat sesuatu perjanjian) dan syarat objektif (suatu hal tertentu, suatu sebab yang halal). Akibat hukum yang timbul terhadap pembeli apabila wanprestasi, pembeli diharuskan membayar ganti kerugian yang telah diderita oleh penjual, membayar biaya perkara apabila diperkarakan di pengadilan, dan memenuhi perjanjian jika masih dilanjutkan. 

<p><em>Media progress must be seen through the broad communication capabilities that exist today, the shift from simple media to advanced media. The changing face and changes in human development, a cycle that was previously slow and required long interactions, now very simple and fast. One of the transitions is to social media which is widely accessed and has an impact on a person's self-confidence regarding their own body image. Social media is the latest in a series of web-based networking innovations developed to make it easier to convey, take part, offer and structure online organizations so they can spread their content. In this research, a descriptive qualitative study was used to clearly describe the impact of social media on self-confidence regarding body image of Gen Z (1995-2010) in Cimahi City. Social media turns out to have both negative and positive impacts on those who actively access it in everyday life.</em></p>

<p><em>This study focuses on explaining the creative strategies of PPID Kota Semarang in introducing information to the public and to find out the supporting factors and describe PPID information services. Using a qualitative approach method. Using a case study field research strategy, in goal-oriented research to understand the characteristics of individuals and groups, institutions, certain settings in depth. The results of the findings and discussion of the Analysis of the Content Creative Strategy of PPID Kota Semarang in Introducing Service Information to the Public through the Instagram Social Media Platform, several points can be taken, namely the content creative strategy carried out by PPID Kota Semarang, creative idea discovery, content topic discovery, division of labor, content production implementation, information sources or data, content management and content strategy evaluation. Overall, creating a content strategy using Rhetoric theory can help content creators build stronger and more persuasive arguments in their writing. By identifying rhetorical appeals.</em></p>

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.
 
 
 

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

Technological developments in Indonesia have an influence on current developments, especially fast food restaurants which are currently a trend among consumers, including McDonald's. With the trend of fast food such as McDonald's, many competitors have emerged with similar companies. This research was conducted with the aim of knowing and analyzing McDoanald's marketing strategy using a SWOT analysis consisting of Strengths, Weaknesses, Opportunities and Threats. The method in this research is a case study using SWOT analysis. The data used in this research is secondary data. On the other hand, qualitative research is a type of research that uses techniques to extract information using data sets that are larger than one point of view, such as journals, articles, and so on. This type of qualitative research is carried out by collecting clear data to analyze information related to ongoing research. The research results show that McDonald's has strengths, weaknesses, opportunities and threats in its marketing activities. The results of the analysis show that McDonald's must use a strategy to increase the effectiveness of promotions through advertising, media and existing websites as well as adding sponsorship and collaboration with other top artists.

Merdeka Belajar encourages students to actively utilize technology and get used to digital literacy. Digital literacy includes the ability to use and understand information and communication technology, including the ability to access, evaluate, and use information critically, as well as the ability to communicate and collaborate using technology. The purpose of this research is to describe the condition of teaching materials, explore the need for developing teaching materials, and disseminate Indonesian teaching materials based on virtual tours that can be used in Karaganyar Regency High Schools. This research uses a qualitative descriptive approach. Data collection techniques were carried out by means of active observation, interviews, documentation, and using questionnaires. The results showed that students of SMK Negeri Matesih had an interest in EdLink learning media. The ease of access gives students a high enthusiasm for learning. EdLink learning media provides a positive response, namely: (1) students utilize devices for learning, (2) students can understand the material independently, (3) students are active in asking questions about the material, and (4) students are careful, focused, and effective in utilizing time to do the assessment. From the data obtained, it can be concluded that learning media using EdLink can help students' interest in learning. 

The purpose of this research is to determine the effect of reward and punishment on employee performance with work discipline as an intervening variable at PT. Sinar Galesong Pratama. The method used in this research is a quantitative approach carried out through data collection using questionnaires and data analysis. The population in this study was 102 employees, and the sampling technique in this study used saturated samples, where the entire population was sampled. The analytical method used in this research uses partial least squares (PLS). The results of the research show that there is a negative and insignificant influence of reward on work discipline, there is a positive and insignificant influence of punishment on work discipline, there is a positive and insignificant influence of work discipline on employee performance, there is a positive and significant influence of reward on employee performance, there is an influence positive and insignificant influence of punishment on employee performance, there is a negative and insignificant influence of reward on employee performance through work discipline, there is a positive and insignificant influence of punishment on employee performance.

Ankai sitelu is taken from the Batak Karo language, the word ankai means understanding and sitelu which means sitiga. If these three words are interpreted, they mean a dance that originates from understanding rakut sitelu. " ankai sitelu" is a dance work inspired by the Batak Karo kinship system, namely rakut sitelu. Rakut sitelu consists of sukut, kalimbubu, and anak beru. Sukut is the party who is the host in a traditional or ritual ceremony, kalimbubu is the party who is highly respected because he is considered to be the representative of dibata (god) on earth who gives tendi and blood, while anak beru is the party who does the sukut work in traditional ceremonies and rituals. This work takes the essence of balance in the rakut sitelu system with traditional karo dance movement patterns which are developed according to broader teba movement intensity, volume, level and time.
Ankai Sitelu's work is a group choreography consisting of three female dancers, a total of three dancers who will be composed in a large group and small group composition by paying attention to the composition of the parts. The number of three dancers is analogous to three social positions in the Rakut Sitelu kinship system. This work uses the exploration method as an initial part in developing the creativity of the creation process, improvisation to find movements by chance or spontaneously, composition to arrange the movements that have been obtained, as well as periodic corrective evaluation of the process. This work is expected to provide information about the meaning and values contained in Rakut Sitelu.
Keywords: Rakut sitelu, balance, Karo Batak tradition
 

ABSTRAK
Kehidupan masyarakat Sambas sejak dulu dikenal dengan kerajinan tangan, kerajinan tangan bahan dasar bambu dan rotan yang memiliki keanekaragaman yang unik. Seni anyaman bambu dan rotan menjadi sumber kehidupan dan bagian budaya melayu yang harus dilestarikan. Sehingga diperlukan adanya media sebagai tindakan pelestarian salah satunya pembuatan film dokumenter. Penelitian ini bertujuan membuat film dokumenter sebagai media pelestarian budaya. Pembuatan film dokumenter ini menggunakan metode cyclic strategy serta menerapkan teknik sinematografi dalam pengambilan video. Berdasarkan hasil pengujian dari 2 penguji ahli media sebesar 90%, 2 penguji ahli materi sebesar 88% dan 30 masyarakat umum sebesar 91,73% dengan interval sangat setuju, disimpulkan bahwa film dokumenter ini layak di publikasikan dengan durasi 19 menit 22 detik dengan format H.264 1080p yaitu MP4.