This study examines the legality and legal consequences of court decisions that grant handlichting to minors to receive grants. Basically, actions carried out by legal subjects are considered valid or not depending on the level of maturity or legal skills they possess. In the Civil Code, there is no special article that regulates the validity and legal consequences of giving land and buildings to minors. This research method is normative juridical. The novelty of this research is that it focuses on the validity and legal consequences of giving grants to minors through the handlichting process. The results show that the validity of the handlichting determination is based on civil law and the legal certainty of the court's decision is questionable due to the judge's inconsistency in determining the age limit for adulthood. In addition to efforts to mature (handlichting), giving gifts to minors should be done through a guardianship that has legal certainty. The legal consequence of accepting a grant in the form of a doctor's clinic is that regarding the grant deed received, the deed is not invalid, but is considered defective because it does not meet the legal competency requirements. Another legal consequence that is accepted in managing the clinic is that the child is only officially permitted to manage and be responsible for the clinic's operations after reaching the age of 21 years and completing medical education.Studi ini mengkaji keabsahan dan konsekuensi hukum dari keputusan pengadilan yang memberikan handlichting kepada anak di bawah umur untuk menerima hibah. Pada dasarnya, tindakan yang dilakukan oleh subjek hukum dianggap sah atau tidak tergantung pada tingkat kedewasaan atau kecakapan hukum yang dimilikinya. Dalam KUHPerdata, tidak ada pasal khusus yang mengatur keabsahan dan konsekuensi hukum pemberian tanah dan bangunan kepada anak yang belum dewasa.  Metode penelitian ini adalah yuridis normatif. Kebaruan penelitian ini yaitu memfokuskan kepada keabsahan dan akibat hukum pemberian hibah kepada anak di bawah umur melalui proses handlichting. Hasil menunjukkan bahwa keabsahan penetapan handlichting didasarkan pada hukum perdata dan penetapan pengadilan menjadi diragukan kepastian hukumnya karena ketidakselarasan hakim dalam menentukan batasan usia dewasa. Selain upaya pendewasaan (handlichting), pemberian hibah kepada anak di bawah umur sebaiknya dilakukan melalui perwalian yang memiliki kepastian hukum yang sah. Akibat hukum penerimaan hibah berupa klinik dokter yaitu mengenai akta hibah yang diterima maka akta tersebut tidak batal, namun dianggap cacat karena tidak memenuhi syarat cakap hukum. Akibat hukum lainnya yang diterima dalam pengelolaan klinik dimana anak tersebut baru diizinkan secara resmi untuk mengelola dan bertanggung jawab atas operasional klinik setelah mencapai usia 21 tahun dan menyelesaikan pendidikan kedokteran.  

This study aims to provide legal justice for women after divorce. The determination of the period of payment of iddah income after divorce by the ex-husband to the ex-wife is very important because women who are carrying out the iddah period are not allowed to leave the house. For this reason, husbands are encouraged to provide iddah as stated in the word of Allah surah al-Thalaq:1. But, after divorce, the man disappears regardless of his ex-wife, besides that the policy on determining the period of payment of iddah income has not been regulated in the legislation or the compilation of Islamic law. So this research is important to be carried out as an effort to realize justice for women. This research is a literature research (Library research), which is a study that presents a variety of data by the research topic which includes primary data, namely the concept of iddah in the compilation of Islamic law which will be analyzed using Islamic legal theory. The results of the study that the determination of the period of payment of income is very important to be stated in the laws and regulations in Indonesia. Because the obligation to practice iddah will also be carried out if the ex-wife does not experience any deficiency Even the state can determine sanctions for ex-husbands who do not provide iddah to ex-wives. Sanctions provide a deterrent effect and encourage husbands to comply with their obligations fairly and responsibly. 

Penelitian ini bertujuan untuk menjelaskan implementasi pelatihan penggunaan website informasi bagi tenaga pendidik di Brainfor Islamic School. Pelatihan ini dirancang untuk meningkatkan pemahaman dan keterampilan teknis dalam memanfaatkan website sebagai alat efektif dalam mendukung pembelajaran dan pengelolaan informasi di sekolah. Metode pelatihan meliputi penyampaian teori, demonstrasi praktis, dan sesi interaktif di mana peserta dapat berlatih langsung. Evaluasi dilakukan untuk menilai efektivitas pelatihan berdasarkan peningkatan pemahaman dan penerapan praktik menggunakan website informasi. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman peserta tentang manfaat dan potensi website dalam konteks pendidikan Islam di Brainfor Islamic School. Diharapkan bahwa pelatihan ini akan membawa perubahan positif dalam meningkatkan efisiensi pengelolaan informasi, kualitas pembelajaran, dan interaksi antara stakeholder di Brainfor Islamic School. Kesimpulannya, pelatihan penggunaan website informasi membuktikan efektif dalam meningkatkan penggunaan teknologi informasi di lingkungan pendidikan Islam.

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
 

Abstrak. Teknologi input/output (I/O) memegang peranan penting dalam perkembangan perangkat keras dan perangkat lunak komputer modern. Pesatnya perkembangan teknologi I/O telah memungkinkan komputer menjadi lebih interaktif, lebih cepat, dan lebih efisien dalam memproses informasi. Pada proses I/O terdapat perangkat keras dan perangkat lunak yang berfungsi sebagai media menghasilkan data. Perangkat keras dan perangkat lunak saling terkait dan saling mendukung dalam operasi komputer. Penelitian ini bertujuan menganalisis peran teknologi I/O pada perangkat keras dan perangkat lunak berdasarkan perkembangannya. Teknologi I/O merujuk pada cara komputer berinteraksi dengan dunia luar melalui masukan dan keluaran. Data diperoleh beradasarkan studi pustaka dengan menggunakan referensi dari berbagai sumber. Metode penelitian ini bertujuan untuk memahami kerangka pengetahuan yang sudah ada tentang judu, mengidentifikasi dan mendukung atau merinci argument. Berdasarkan literatur yang sudah ada, hasil penelitian menunjukkan peran teknologi I/O pada perangkat keras dan perangkat lunak sangat berpengaruh pada perkembangannya dapat dilihat dari kinerja perangkat keras yang lebih baik, inovasi dalam perangkat keras yang terus berkembang dan perkembangan perangkat lunak yang lebih maju.
 
Abstract. Input/output (I/O) technology plays an important role in the development of modern computer hardware and software. The rapid development of I/O technology has allowed computers to become more interactive, faster, and more efficient in processing information. In the I/O process, there are hardware and software that function as a medium to produce data. Hardware and software are interrelated and support each other in computer operations. This study aims to analyze the role of I/O technology in hardware and software based on its development. I/O technology refers to the way a computer interacts with the outside world through inputs and outputs. Data is obtained based on literature studies using references from various sources. This research method aims to understand the existing framework of knowledge about judu, identify and support or detail arguments. Based on existing literature, the results show the role of I/O technology in hardware and software is very influential on its development can be seen from better hardware performance, innovation in hardware that continues to develop and more advanced software developments.

Social media is currently in demand by many people. Star Radio Tangerang utilizes Instagram social media to promote its broadcast programs so that listeners do not find it difficult to continue listening to their broadcasts. The purpose of this research is to find out the utilization of Instagram social media at Star Radio Tangerang in promoting broadcast programs for its listeners and to find out how the feedback obtained after utilizing Instagram social media. This research uses Social Media theory, using a qualitative approach, and descriptive method. Data collection techniques were carried out through documentation, observation, literature study, and in-depth interviews. The results of this study show social media as a medium for socialization between broadcasters and listeners, making it easier for them to access and listen to broadcasts. Social media is proven to be the latest development of new internet-based web development technology, which makes it easier for everyone to communicate, participate, share and form a network online.

This research aims to determine the influence of knowledge and work attitudes on employee performance at the Bima Regency Animal Husbandry Service. The sample in this study was 47 respondents with ASN status. Data collection techniques use observation, questionnaires and literature study. The data analysis technique uses multiple linear regression. The research results show that knowledge has no significant effect on employee performance, but work attitude has a significant effect on employee performance. Together, knowledge and work attitudes have a significant influence on the performance of employees at the Bima Regency livestock service.

Cupak Village, Jombang is a hilly area, surrounded by forest plantations owned by Perhutani with quite good agricultural contours. The majority of the population earn their living as farmers, especially producers of tubers and other plants. Community agricultural and agricultural products have quite promising potential with the diversification and diversity of products made from raw materials into various processed foods such as porang and pandan. Cupak is a religious tourism village supported by the Ministry of Research, Technology and Higher Education's Matching Fund funding activities in 2022 by the accounting study program at 17 August University, Surabaya. Our note is that it needs to be followed up with follow-up activities in 2023, considering that there are activities that must be carried out related to food innovation made from pandan raw materials to improve the economy of the Cupak community and even tourism potential, especially religious and cultural tourism, which is held especially in the field of Green Economy. The aim of this activity is to maximize the potential for diversification and diversity of pandanus in the village. The process includes training and assistance to the community. MBKM collaboration involves Dikti personnel, DUDI, village officials and community groups who must work together in order to resolve the above problems. Implementation of the hexagonal model of local economic development which focuses on target groups, building synergy in creating the MBKM ecosystem, MSME groups and village officials, leading to achieving sustainable development.

Mamba'ul Ulum Mojosari Islamic boarding school is one of the Islamic boarding schools that has economic independence. This Islamic boarding school has several superior products which have extraordinary potential if marketed appropriately. Apart from that, the concept of entrepreneurship in the era of digital transformation 4.0 is also very important as initial capital towards successful entrepreneurship today. The target to be achieved is how the school (in the Islamic boarding school environment) connects and internalizes the teachings of entrepreneurship and the contribution of economic development to the Islamic boarding school environment, through making products made by Mamba'ul Ulum Islamic boarding school students which will then be sold on e-commerce . This research uses a qualitative-descriptive method, the research results illustrate how the principles created as the basis for the entrepreneurial spirit of santri are useful for improving the economy in the Islamic boarding school environment with the aim of developing economic independence among the santri environment, increasing knowledge and understanding of entrepreneurial potential. There are results achieved in making products to be marketed. The use of online marketing media is simple, mentoring is provided by subject teachers to maintain stable abilities and understanding

Village fund and budget programs are activities carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak village, Ngusikan sub-district, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Higher Education Matching Fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. The research team chose a qualitative approach to produce internal audit results regarding the budgeting process and fund allocation in the Cupak religious tourism village, Jombang. They will also provide advice to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting.