This study aims to determine the effect of mobile banking and services on BRI Bank customer satisfaction. The sampling technique used in this study was purposive sampling technique, which was chosen because the researcher used his own judgment in selecting members of the population who were considered to be able to provide information, and the number of samples used was 150 respondents. The research results were collected through a questionnaire which was processed and analyzed using multiple regression analysis. The data quality test in this study is the Person Correlation validity test, the reliability test uses Cronbach Alpha. For the classic assumption test using the normality test,. For the hypothesis test used in this study, namely multiple linear regression, t test and determination coefficient (R2 test). The results of this study indicate that mobile banking and service have a positive and significant effect on BRI Bank customer satisfaction.

Creative economic innovations are developing in two villages in Ciamis Regency, namely Ciomas Village, Panjalu District and Jelat Village, Baregbeg District, where there are Islamic boarding schools and religious tourism activities. Data collection techniques are observation, interviews, documentation, and literature studies. Data analysis techniques namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study show that it is true that there are creative economic innovations that are useful in the development of religious tourism in the two villages. In overcoming the perceived obstacles, the Village Government and Islamic Boarding School have made various efforts to overcome them at this time. As for those that have not been implemented, they are still due to deficiencies in one way or another in their implementation. There are two differences between the two villages that can be seen after conducting research, namely for Ciomas Village, the Village Government has not yet had a creative economy initiative that supports religious tourism but is willing to work together to help and succeed in innovation programs with residents and Islamic boarding schools. As for Jelat Village, the village government also has a program for the development of religious tourism in the area, but the enthusiastic residents are passive.

The main problem in this study is whether the use of flashcard media can improve letter recognition for second grade students in the Indonesian language subject at SD Inpres Malakaya, Gowa Regency. Based on the observations, several problems were found which were identified as the cause of the low recognition of letter shapes in class II students, namely the teacher still used one learning method and used less interesting media, so that learning became boring. This study aims to determine the use of flashcard media to improve letter recognition for class II students in the Indonesian language subject at SD Inpres Malakaya, Gowa Regency.This research uses Classroom Action Research (CAR) with individual learning models. CAR is carried out in two cycles where each cycle is held in three meetings with one evaluation. The subjects in this study were 25 grade II students of SD Inpres Malakaya, 15 male students and 10 female students.The data source is class II students, amounting to 25 students. CAR carried out in cycles I and II. The use of flashcard media in Indonesian subjects is proven to be able to improve the recognition of letter shapes for class II students. This can be seen from the results of the percentage of student completeness in cycle I by 24% and increased in cycle II by 92%. So it can be concluded that the use of flashcard media can improve the recognition of letter shapes for class II students of SD Inpres Malakaya, Gowa Regency.

The aims of this research are (1) to determine whether there is a significant influence between total asset turnover on return on equity at PT. Nippon Indosari Corpindo Tbk. (2) To determine whether there is a significant influence between cash turnover on return on equity at PT. Nippon Indosari Corpindo Tbk. (3) To determine whether there is a significant influence between Inventory turnover on Return on equity at PT. Nippon Indosari Corpindo Tbk. (4) To determine whether there is an effect of Total asset turnover, Cash turnover, and Inventory turnover Simultaneously on Return on equity at PT. Nippon Indosari Corpindo Tbk. This type of research is associative research, where the population is the financial statements of PT. Nippon Indosari Corpindo Tbk for 12 years with a sample of 10 years. Samples were taken by purposive sampling technique. The data analysis method used is the classical assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient, T test and F test. Based on the results of data analysis using the t test and f test, it shows that (1) Total assets turnover partially does not have effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (2) Cash turnover partially has no effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (3) Inventory turnover partially has no effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (4) Total assets turnover, Cash turnover, and Inventory turnover simultaneously have an influence on Return on equity at PT. Nippon Indosari Corpindo Tbk.

In the world of education, the issue of job satisfaction and performance has become the main concern for academics. This study aims to investigate the impact of transformational leadership, education and training, and protean careers on job satisfaction. This research is a quantitative research to obtain and collect data and information that refers to the research problem. Data collection techniques based on field research were carried out in kindergarten private schools spread across regencies/cities in West Java Province. The population in this study were all Private Kindergarten (TK) Principals of 1,503 people. Sampling using random sampling and proportional sampling as many as 316 people. The analysis technique uses multiple linear regression analysis. The results showed that transformational leadership, and education and training variables had no significant effect on job satisfaction. The protean career variable has a significant effect on job satisfaction for school principals.

 The purpose of this study is to analyze the implementation of Government Regulation Number 24 of 1997 concerning Land Registration in terms of guaranteeing legal certainty and protection to holders of land rights. This study aims to test the effectiveness of the implementation of Government Regulation Number 24 of 1997, especially the application of Article 32 paragraph (2) in the event of cancellation of the transfer of rights. This type of research is normative juridical with a case approach, descriptive analytical research specifications. The results of the study show that the provisions of Article 32 paragraph (2) of Government Regulation Number 24 of 1997 are not effective enough to provide legal protection for land buyers, because the sale and purchase that occurs later by a court decision of the seller is declared bankrupt. The provisions of Article 32 paragraph (2) of Government Regulation Number 24 of 1997 were not considered by the Panel of Judges examining case Number 3/Pdt.Sus–Other Claims/2018/PN.Smg jo. Number 16/Pdt.Sus–Bankrupt/2017/PN Niaga Smg jo. Number 1/Pdt.Sus–PKPU/2017/PN Smg dated 5 September 2018 jo. Number 2 K/PDT.Sus–Bankrupt/2019 February 21 2019, because in the Paulina action case the Panel of Judges provided legal considerations based on the provisions of Article 41, 42 Law Number 37 of 2004 Concerning Bankruptcy and Suspension of Debt Payment Obligations, sale and purchase object of dispute as referred to the Deed of Sale and Purchase Number 340 of 2017 dated August 16 2017, while the seller was declared bankrupt on December 18 2017, the sale and purchase was carried out only 4 (four) months before the bankruptcy decision was pronounced, then the sale and purchase of Property Rights Certificate Number 4086/ The Salatiga sub-district must be cancelled. Tujuan penelitian ini untuk menganalisis implementasi Peraturan Pemerintah Nomor 24 Tahun 1997 tentang Pendaftaran Tanah dalam  kaitan jaminan kepastian hukum dan perlindungan kepada pemegang hak atas tanah. Penelitian ini hendak menguji efektifitas Implementasi Peraturan Pemerintah Nomor 24 Tahun 1997 khususnya penerapan Pasal 32 ayat (2) dalam hal terjadinya pembatalan peralihan hak. Jenis penelitian ini adalah yuridis normatif dengan pendekatan kasus, spesifikasi penelitian deskriptif analitis. Hasil penelitian menunjukkan bahwa ketentuan Pasal 32 ayat (2) Peraturan Pemerintah Nomor 24 Tahun 1997 tidak cukup efektif memberikan perlindungan hukum bagi pembeli tanah, karena jual beli yang terjadi kemudian oleh putusan pengadilan penjual dinyatakan pailit. Ketentuan Pasal 32 ayat (2) Peraturan Pemerintah Nomor 24 Tahun 1997 tidak dipertimbangkan oleh Majelis Hakim Pemeriksan perkara Nomor 3/Pdt.Sus–Gugatan Lain-lain/2018/PN.Smg jo. Nomor 16/Pdt.Sus–Pailit/2017/PN Niaga Smg jo. Nomor 1/Pdt.Sus–PKPU/2017/PN Smg tanggal 5 September 2018 jo. Nomor 2 K/PDT.Sus–Pailit/2019 21 Februari 2019, karena di dalam perkara action paulina Majelis Hakim memberikan pertimbangan hukum dengan berpedoman pada ketentuan Pasal 41, 42 Undang Undang Nomor 37 Tahun 2004 tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang, jual beli objek sengketa sebagaimana  Akta Jual Beli Nomor 340 Tahun 2017 tanggal 16 Agustus 2017, sedangkan penjual dinyatakan pailit pada tanggal 18 Desember 2017 maka jual beli tersebut dilakukan hanya 4 (empat) bulan sebelum putusan pailit diucapkan, maka jual beli atas Sertifikat Hak Milik Nomor 4086/Kelurahan Salatiga tersebut harus dibatalkan.    

Telemedicine, penggunaan teknologi digital dan komunikasi untuk layanan kesehatan jarak jauh, telah mengalami perkembangan pesat dan menawarkan potensi peningkatan aksesibilitas dan efisiensi dalam layanan kesehatan. Namun, adopsi dan implementasi telemedicine juga menghadapi berbagai tantangan, termasuk privasi dan keamanan data, kesiapan infrastruktur teknologi, dan hambatan hukum dan regulasi. Studi ini bertujuan untuk mengevaluasi efektivitas, efisiensi, dan kepuasan pasien dalam penggunaan telemedicine berdasarkan bukti ilmiah yang ada. Penelitian ini menggunakan metode review sistematis dari studi-studi terkait telemedicine. Hasil review ini dirangkum dan dijadikan dasar untuk diskusi lebih lanjut tentang efektivitas telemedicine, tantangan dalam implementasinya, serta implikasinya bagi sektor kesehatan dan penelitian lebih lanjut. Saran diberikan berdasarkan temuan review ini untuk penelitian atau praktik mendatang yang berfokus pada peningkatan efektivitas, efisiensi, dan kepuasan pasien dalam penggunaan telemedicine serta penyelesaian tantangan dalam implementasinya.

X is one of the distribution agents of PT. Y whose main focus is on the distribution of BBM (Fuel Oil). The phenomenon in the company is that employee performance decreases because the workload received by employees is too heavy and employee turnover is quite high.This research uses quantitative descriptive research. The total population in the study was 93 employees with the sampling technique using saturated samples so that there were 93 samples.Simultaneously there is a significant effect between workload and employee turnover variables on the performance of PT. X. While partially found the workload variable has no significant effect on the performance of employees of PT. X. Partially it was found that the employee turnover variable had no significant effect on the performance of the employees of PT. X.

This study aims to find out how the influence of the expansion of oil palm plantations has on social, economic and environmental changes in communities in several villages in Batahan District, Mandailing Natal Regency. Socio-economic in this case are education, income, health and development, while the environment is the environmental conditions in an area. This research is a descriptive qualitative research. The data used is primary data, data collection techniques using observation, interviews and documentation, and data analysis in this study is descriptive qualitative. Qualitative descriptive analysis or inductive thinking, which departs from facts or events that are empirical in nature and then examines and analyzes these findings so that they become general conclusions and generalizations with evidence of their implementation, then examines all the collected data. The results of the study show that the expansion of oil palm plantations has good social and economic impacts for the community, namely in terms of education, income, health and development. However, it has a bad impact on the environment, because it can cause environmental pollution and damage to soil and water.

This study aims to determine the Effect of Accounting Information Systems and Work Motivation on Employee Performance. This study used a quantitative approach, using primary data through questionnaires. The sampling technique uses the Slovin sample, where the determination of the sample is carried out and determined by dividing the population into several parts with a sample of 80 respondents. Data collection techniques using questionnaires were distributed to 80 respondents, where data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). Hypothesis testing is done through Test t and Test F. The results of the t test show that it shows that partially the Accounting Information System has no effect on employee performance. And UJi F partially shows that work motivation has a positive effect on employee performance.