. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.
 

The analysis of this study is to provide a good overview of the advantages and disadvantages of the two video editing platforms, namely Edius and Adobe Premiere, in the context of the news video editing process in post-production. The analysis also highlights that the decision to choose between the two comes down to user preference, whether they prefer a broad feature set or a more seamless editing experience. The last comments have provided clear recommendations to users with different needs. Users who need a lot of features tend to prefer Adobe Premiere, while those who prefer agility and fluency in the editing process may prefer Edius.

The goal of this study is to ascertain the impact of advertising attraction location choice and electronic word of mouth (e-WOM) on interest in purchasing condominium units in Gunawangsa Tidar Surabaya. A quantitative approach is taken in this investigation. Source data were used, as well as questionnaires for data collecting. As can be observed from the results of the multiple linear regression analysis, the analytical findings of this study demonstrate that advertising attractiveness has a substantial impact on location choice and interest in purchasing an electronic word of mouth (e-WOM) unit. Y = 5.602 0.039 0.143 0.247 . According to the linear model, location preference and interest in purchasing electronic word of mouth (e-WOM) devices grow in response to favorable advertising.

Marketing activities have experienced a fairly rapid development along with development of information technology. In today's all-digital era, digital marketing formed a new strategy that is very important in the marketing of a company, especially for businesses such as online stores that allow buying and selling at once. Current company competing in developing their marketing strategies in achieving and retain customers. The virtual world is getting closer to everyday life we, making the era of digitalization we cannot avoid. The customer is currently in commit Interaction with the company is carried out by utilizing social media and applications growing rapidly. This can be caused by various factors that go wrong only environmental factor. So the author makes an activity that can help these problems by holding socialization of the Role of Digital Marketing for MSMEs in this era digitization. The method of implementing community service activities is by doing an approach in the form of socialization and useful training to add insight/education to the community so that the knowledge gained can be applied in activities MSMEs. There are three stages of implementation, namely the planning stage in the stage planning, students collect data first through surveys and interviews regarding MSMEs in Segaran Village along with the behavior of MSMEs in the Village the. Every student who takes part in the community service activity program show the attitude of responsibility as an executor, it is shown by every student on time while carrying out each task. Good communication has been shown every students during discussions and evaluations after community activities. Student always conduct an evaluation to improve an activity that has been carried out to achieve more optimal activities. In the era of digital technology has changed the human way of life communicate, act, and make decisions. Marketing activities were not separated from influence of digital technology. The term digital-based marketing has evolved from Initially marketing activities for goods and services using digital channels to broader understanding, namely the process of acquiring consumers, building preferences consumers, promote brands, maintain consumers, and increase sales.

The aim of this paper is to highlight the role of Lextutor an online software for achieving educational objectives. Lextutor is an online resource which presents a new teaching-learning environment and also offers a variety of activities for educators and learners to use it in English vocabulary classroom and to nurture independent learning. Since vocabulary becomes very fundamental in language learning, both speaking and writing and independent learning is currently popular and needs to be developed, educators and learners can use wordlists, online concordance and dictionary, and texts, which can be accessed in the available programs. In addition, Lextutor also serves database to store the work and view the others’ work. Most importantly, this online software comes up with the transformation to change the traditional setting of learning by giving inputs on DDL learning. It is expected that learners can be more independent and active in learning, enabling greater motivation and deeper learning. This paper reviews literature and gives scholarly background by reviewing some contributions and concepts made by experts in the related field. Furthermore, some benefits of using Lextutor are found in this research.

The purpose of this research focuses on analyzing the practice of "walimatul ursyi" within the community of Jangka Subdistrict, Bireuen Regency, which is influenced by local cultural values and the development of modern culture, as well as its relevance to the development of Islamic law. The urgency of this research lies in understanding the interaction between tradition and local culture with Islamic teachings, especially in the context of the "walimatul ursyi" practice. The research method employs a qualitative approach with a case study research design. This study combines literature research and field research. Thus the data sources obtained include field data and library sources. The research findings indicate that the "walimatul ursyi" practice in Bireuen Regency reflects a harmonious blend of local cultural values and Islamic Sharia. Although some aspects need adjustment to align with Islamic lawfully, the essence of this practice still retains the traditions and local wisdom of the Bireuen community. The novelty of the research lies in its in-depth exploration of how the local traditions, particularly the "walimatul ursyi" practice, interact and integrate with Islamic Sharia, as well as how the adaptation and modification of these traditions are confronted with the challenges of modern culture and the need to remain in line with the principles of Sharia law. Therefore, this research has the potential to serve as a reference for further studies related to the implementation of Islamic law within specific socio-cultural contexts, especially in the context of marriage in Islamic society. Tujuan penelitian ini berfokus pada menganalisis praktik walimatul ursyi di masyarakat Kecamatan Jangka Kabupaten Bireuen yang terpengaruh oleh nilai-nilai budaya lokal dan perkembangan budaya modern serta relevansinya dengan perkembangan hukum Islam. Urgensi penelitian ini terletak pada kebutuhan untuk memahami interaksi antara tradisi dan budaya lokal dengan ajaran syariat Islam, khususnya dalam konteks praktik walimahtul ursyi di Kabupaten Bireuen. Metode penelitian menggunakan pendekatan kualitatif dengan jenis penelitian study kasus. Penelitian ini merupakan perpaduan penelitian kepustakaan dan penelitian lapangan, sehingga sumber data yang diperoleh dalam penelitian ini terdapat dari sumber data lapangan (data primer) dan sumber data kepustakaan (data skunder). Hasil penelitian menunjukkan praktik walimatul ursyi di Kabupaten Bireuen mencerminkan perpaduan harmonis antara nilai-nilai budaya lokal dan syariat Islam. Meskipun ada beberapa aspek yang perlu disesuaikan agar sepenuhnya sesuai dengan syariat Islam, namun esensi dari praktik ini tetap mempertahankan tradisi dan kearifan lokal masyarakat Bireuen. Novelty penelitian ini yaitu eksplorasi mendalam mengenai bagaimana tradisi lokal masyarakat Kabupaten Bireuen, khususnya praktik walimatul ursyi, berinteraksi dan berintegrasi dengan syariat Islam, serta bagaimana adaptasi dan modifikasi tradisi tersebut dihadapkan dengan tantangan budaya modern dan kebutuhan untuk tetap sejalan dengan prinsip-prinsip hukum syari’at. Sehingga penelitian ini berpotensi untuk menjadi acuan dalam penelitian lebih lanjut yang berkaitan dengan implementasi hukum Islam dalam konteks sosial budaya tertentu, khususnya dalam konteks pernikahan dalam masyarakat Islam.

This research aims to discuss the civil liability for content creators and find out about legal protection for online comic creators in the TikTok application. Current developments make modified comics into digital forms that can be accessed in various applications or websites. This makes it easier for users to read comics online. The existence of online comics also makes it easier for copyright infringers to distribute them. The method used is to spread online comics by creating content on the TikTok application by content creators without permission from the online comic owner. As a result of the dissemination of other people's copyrighted works, it causes losses to online comic creators. Therefore, there is a need for protection for comic creators whose economic rights have been violated by the content creators. This study uses a normative juridical approach to legislation that is relevant to the issues discussed. The novelty of this research is based on online comics distributed through the TikTok application which have a commercial nature and are used for the benefit of copyright infringers. The results of this study are accountability in the form of compensation and submission of lawsuits against copyright infringers to the commercial court. As for the responsibility of the Tiktok application policy, such as deleting video content and blocking or closing the content creator's account. In addition to this, the form of legal protection for online comic creators is preventive and repressive protection. Penelitian ini bertujuan untuk membahas terkait tanggung jawab perdata terhadap kreator konten dan mengetahui perlindungan hukum bagi pencipta komik online di aplikasi TikTok. Perkembangaan saat ini membuat komik termodifikasi menjadi bentuk digital yang dapat mengaksesnya di berbagai aplikasi ataupun situs web. Hal ini mempermudah penggunanya dalam membaca komik secara online. Adanya komik online juga mempermudah pelaku pelanggar hak cipta dalam melakukan penyebaran. Cara yang dilakukan yaitu menyebarkan komik online dengan membuat konten di aplikasi TikTok oleh kreator konten tanpa izin dari pemilik komik online. Akibat dari penyebaran karya cipta milik orang lain menimbulkan kerugian yang dirasakan oleh pencipta komik online. Maka dari itu perlunya perlindungan bagi pencipta komik yang hak ekonominya telah dilanggar oleh kreator konten tersebut. Penelitian ini menggunakan yuridis normatif dengan pendekatan perundang-undangan yang relevan dengan permasalahan yang dibahas. Kebaharuan penelitian ini berdasarkan komik online yang disebarkan melaui aplikasi TikTok yang memiliki sifat komersial dan digunakan demi keuntungan pelaku pelanggaran hak cipta. Hasil penelitian ini yaitu pertanggungjawaban dalam bentuk ganti rugi serta pengajuan gugatan terhadap pelanggar hak cipta ke pengadilan niaga. Adapun pertanggungjawaban dari kebijakan aplikasi Tiktok seperti penghapusan konten video serta pemblokiran atau penutupan akun kreator konten tersebut. Selain hal tersebut bentuk perlindungan hukum bagi pencipta komik online yaitu dengan perlindungan preventif dan represif.   

This research aims to examine the regulation and supervision of the Financial Services Authority (OJK) regarding the provision of financial technology-based peer-to-peer lending services. The utilization of knowledge and technology in the financial sector is marked by the emergence of financial technology (Fintech). The presence of Fintech has brought convenience to various types of financial transactions. However, these positive impacts are not without their negative consequences. This is because many businesses establish or operate Fintech platforms without proper authorization or registration with the OJK. The regulation of Fintech itself is scattered across various legal provisions. This research method is normative juridical. The results of this study indicate a lack of comprehensive regulation, which has the potential to weaken legal protection for Fintech consumers. There is a need for comprehensive regulations addressing illegal Fintech activities and consumer protection in the Fintech sector. Optimal supervision of Fintech services will provide a sense of security for Fintech consumers and protect their rights. The OJK's supervision of Fintech has not been maximized, and illegal Fintech providers continue to emerge. Penelitian ini bertujuan mengkaji pengaturan dan pengawasan Otoritas Jasa Keuangan (OJK) terhadap penyelenggaraan jasa layanan keuangan digital berbasis financial technology peer to peer lending. Pemanfaatan ilmu pengetahuan dan teknologi dalam bidang keuangan ditandai dengan lahirnya financial technology (Fintech). Hadirnya Fintech membawa kemudahan di segala jenis transaksi keuangan. Namun dampak positif tersebut tidak lepas juga dari dampak negatif yang timbul. Hal ini terjadi karena banyak pelaku usaha yang mendirikan atau menjalankan Fintech  tanpa adanya izin atau terdaftar di OJK. Pengaturan Fintech  sendiri masih tersebar dalam berbagai peraturan perundang-undangan. Metode penelitian ini adalah yuridis normatif. Hasil penelitian ini adalah.  Hasil penelitian ini adalah ketiadaan pengaturan yang komprehensif berpotensi mengakibatkan lemahnya perlindungan hukum bagi konsumen Fintech. Perlu adanya regulasi yang komprehensif terkait adanya Fintech ilegal dan juga perlindungan terhadap konsumen Fintech. Pengawasan yang optimal terhadap jasa layanan Fintech akan memberikan rasa aman untuk para konsumen Fintech dan dapat terlindungi hak-hak dari konsumen. OJK dalam melaksanakan pengawasan terhadap Fintech belum maksimal dan masih terus bermunculan penyelenggran Fintech ilegal.          

This study aims to explore and assess the legal effects resulting from the execution of the sale and purchase deed that has been made by a Notary/PPAT but is not read out in front of the parties concerned. The research used by the researcher is a research that has a descriptive nature based on several literature sources such as books, research results, journals and research articles. In this study, it is explained that the Notary/PPAT has the responsibility to read out the results of the deed that he has made before the parties. The result is the degradation of the value ofThe Notary/PPAT plays a vital role in confirming the authenticity of the deed of sale and purchase. Formally, a deed whose contents are not read out to related parties, this deed will be equated with an underhand deed. The deed's validity in relation to the sale and purchase content is intact, but it is important to consider other relevant factors, if it is seen from the authenticity value, this deed is flawed and degraded. Therefore, the Notary/PPAT who commits this mistake will be given a sanction in accordance with the applicable code of ethics for the violations and omissions he has committed.Tujuan penelitian adalah untuk melakukan pengkajian serta analisa akibat hukum dari akta jual beli yang telah disusun oleh Notaris/PPAT akan tetapi tidak dibacakan didepan para pihak yang bersangkutan. Riset yang eipakai oleh penulisan ini ialah riset yang memiliki karakter deskripftif yang berlandaskan atas sejumlah sumber literatur semacam buku, hasil riset, jurnal dan artikel riset. Dalam riset ini diberi penjelasan bahwa Notaris/PPAT mempunyai tanggung jawab untuk membacakan hasil dari akta yang telah dibuatnya dihadapan pada pihak. Akibat yang ditimbulkan adalah terdegradasinya nilai dari keontetikan dari akta jual beli yang telah disusun oleh Notaris/PPAT. Melalui cara formal, sebuah akta yang tidak dibacakan isisnya kepada pihak terkait, akta ini akan disamakan dengan akta dibawah tangan. Meskipun akta yang dibuat ini tetap sah secara isi jual beli namun jika dilihat dari nilai keontentikannya akta ini sudah cacat dan terdegradasi. Oleh karena itu Notaris/PPAT yang melakukan kesalahan ini akan diberikan sanksi sesuai dengan kode etik yang berlaku atas pelanggaran dan kelalaian yang dilakukannya.     

The aim of this study is to find out and analyze the role of controllers in protecting the interests of publicly-listed company investors by ensuring the implementation of good corporate governance principles. The delay of the implementation of the Annual General Meeting of Shareholders and the publication of annual financial statements are two examples of non-fulfillment of the principles of good corporate governance namely transparency and accountability, which resulting temporary suspending trading of its shares by Indonesia Stock Exchange. When the role of the controller as shareholder who has the ability to control the company is ineffective because the shareholding of the company is less than 50%, the undertake of investors protection become an issue. This research was conducted based on a juridical-normative approach with analytical descriptive specifications based on secondary data. The results of this study revealed that the controller has several mechanisms to control the company to reduce losses for shareholders. However, the determination of a controller with less than 50% shareholding of the company’s shares results in the controlling role towards the company become ineffective and potentially detrimental to the interests of investors. The difference between this research and the previous lies in the object of this study which discusses the role of controllers in ensuring the fulfillment of the principles of good corporate governance so that they can provide protection to investors.