<p><em>Effect of Debt to Equity Ratio on Dividend Payout Ratio Sourced in table 2, the t-statistic has a value of -2,641372 which is smaller than t-table 2 009, so that the t-statistic located in the Ha area is accepted. Not only that, it is supported by a probability value (p-value) of 0.0114 which is smaller than an alpha of 0.05. Thus, it can be concluded that the Debt to Equity Ratio (DER) affects the Dividend Payout Ratio (DPR) in the dining zone. and beverages listed on the IDX for the 2017-2020 period. This result is in line with Rindasari's previous research (2018). However, this result does not match the research conducted by Samrotun (2015) which states that the Debt to Equity Ratio has a positive effect on the dividend payout ratio. But it is different from the research conducted by Yurinawati and Andayani (2017) which shows that the Current Ratio does not affect the Dividend Payout Ratio.</em></p><p><em>  </em></p><p><em>Based on the results of the analysis and review, with illustrations of 10 food and beverage industries listed on the Indonesia Impact Exchange (IDX) in 2017-2020, as follows: Return on Assets, Current Ratio does not affect, but Debt to Equity Ratio, Firm Dimensions affect the dividend payout ratio.</em></p>

<p>The government, specifically the Directorate General of Taxes, applies technology in the administration of taxation to facilitate the public in reporting taxes. E-registration, e-billing, and e-filling have become a form of application of tax administration technology. The application of this technology is expected to help while improving taxpayer compliance in reporting taxes owed.</p><p>This research is quantitative research using primary data. Respondents are private taxpayers who have a Taxpayer Identification Number (NPWP) and are registered with KPP Pratama Semarang Selatam and KPP Semarang Tengah Satu. Analysis of research data using multiple linear regression methods with the statistic tool of the SPSS program version 23.</p><p>Statistical test results show there are no constraints in the classical assumption test. The results of hypothesis testing show that all hypotheses are accepted, namely that E-registration, e-billing, and e-filling have a positive effect on taxpayer compliance.</p>

<p class="Abstract">Sweet potato is a source of carbohydrates which is an alternative food in order to accelerate food diversification. This is due to the high productivity of sweet potato so it is very profitable to cultivate. Sweet potato has many varieties, one of the differences is observed based on leaf shape which has four kinds of leaf shape, namely cordate, lobed, triangular and almost divided. The problem that often occurs is that many varieties have similarities, causing difficulties in distinguishing sweet potato varieties, especially for novice farmers. To overcome this problem, the researchers created a digital encyclopedia of sweet potato varieties based on leaf shape using computer vision. The parameters used are area, perimeter, metric, length, diameter, ASM, IDM, entropy, contrast and correlation at angles of 0 °, 45 °, 90 ° and 135 °. The amount of data used is 256 training data and 40 testing data. The K-Nearest Neighbor method is able to classify sweet potato leaf images for digital encyclopedias with an accuracy of 95% with variations in the values of K = 23 and K = 25.</p>

<p>This study discusses the Planning of a Rooftop Solar Power Plant with a Hybrid System at PT East Colony Kudus. The<br />model is set as a PLTS whose solar panels are adjusted to the roof area of the building. This PLTS is functioned as a new<br />renewable energy resource (EBT) in the form of a hybrid between PLTS and PLN's electrical energy source, this is done to<br />help supply electricity. Parameters determined include: roof area, solar panel capacity, inverter capacity, battery capacity<br />and payback period. The results show that PLTS with a total of 80 solar panels installed with a capacity of each panel 405<br />Watt peak, then obtained a power capacity of 32.4 kilo Watt peak which is divided into 5 arrays, with a solar charger controller<br />and inverter using a 10kW capacity of 5 units, 80 batteries with a capacity of 400Ah. So that PLTS is able to contribute 39.3%<br />of the total power needed by PT East Colony (electric power from PLN is 60.7%). This hybrid payback period will return after<br />8 years and 7 months.</p>

<em><span>Ventilators are one of the medical devices that are needed as a breathing apparatus for COVID-19 patients who have respiratory problems. One of the low-cost ventilators currently being developed by several domestic institutions is the ambu bag-based ventilator. The point is an air bag (bag) that is pressed by two carefully controlled automatic clamps, so that it can reach all, while taking into account portability, aesthetics and ease of manufacture. Therefore, the Bag Valve Mask (BVM) or ambu bag is an emergency option to replace the function of the ventilator. This study aims to make an ambu bag that can be applied as a portable mechanical ventilator. Thus, the ambu bag which was originally used manually can be used automatically like a ventilator machine in general. In determining the type of mechanical arm pressure, several parameters such as minute volume, respiratory rate, and tidal volume are used. As recommended by the American Heart Association (AHA) that the tolerance limit for the RR value is +/-10 BPM, it can be said that the automatic BVM as a result of this study can be used with or without a reservoir as needed or with the addition of oxygen</span></em>

<p><em>One of the steps needed in patients with fractures of the knee joint is therapeutic exercises guided by physiotherapists. Therapeutic exercise is a physiotherapy modality by moving the joints both actively and passively. Inspired by this, the Portable Continuous Passive Motion (CPM) tool was created which is a physiotherapy aid for patients after surgery or knee surgery. Portable Continuous Passive Motion (CPM) has been developed based on IoT. Portable Continuous Passive Motion (CPM) uses Arduino LoRa as a micro controller, a stepper motor as a driver and uses a software application as a controller. The form of this research is research and development. From the results of the development, it can be concluded that Portable Continuous Passive Motion (CPM) can be useful for postoperative fracture patients as a practical and flexible postoperative manual therapy tool.</em></p>

 The purpose of this study is to examine and analyze efforts to resolve alleged medical errors through mediation as a Restorative Justice approach and developments in several developed countries such as America, Japan, and Canada as a basis for comparison. This research needs to be discussed more deeply because the dispute should be mediated through a Restorative Justice approach as a reference for legal reform in Indonesia, this approach aims to "restorative" not only patients, but also health service providers, and the community. In accordance with health regulations in Indonesia, mediation is required in the event of an error or negligence by health workers before other legal channels are taken. The research method used is a normative juridical approach with legislation, concepts, and comparisons. The results of the discussion of this research provide an alternative settlement or fair medical law enforcement. In addition to contributing at the theoretical level as well as in developing the theory of settlement and law enforcement in the medical field, it is also hoped that this can be a prospect for law enforcement of medical disputes in Indonesia.Penelitian ini bertujuan untuk mengkaji dan menganalisis upaya penyelesaian dugaan kesalahan medis melalui mediasi melalui pendekatan Restorative Justice serta perkembangan di beberapa negara seperti Amerika, Jepang dan Kanada sebagai dasar perbandingan. Penelitian ini perlu dibahas lebih dalam karena seyogyanya sengketa tersebut dilakukan mediasi melalui pendekatan Restorative Justice sebagai acuan pembaharuan hukum di Indonesia, pendekatan tersebut bertujuan merestorasi tidak hanya bagi pasien, namun juga penyedia layanan kesehatan, dan masyarakat. Sesuai regulasi tentang kesehatan di Indonesia mewajibkan mediasi apabila terjadi kesalahan atau kelalaian oleh tenaga kesehatan sebelum ditempuh jalur hukum lainnya. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konsep, dan perbandingan. Hasil pembahasan penelitian ini memberikan alternatif penyelesaian atau penegakkan hukum medis yang berkeadilan. Kebaharuan penelitian ini dengan melihat penerapan di beberapa negara maju dalam penyelesaian sengketa medik sebagai acuan perkembangan hukum dan gambaran penyelesaian di negara lain.  Penelitian ini bertujuan untuk mengkaji dan menganalisis upaya penyelesaian dugaan kesalahan medis melalui mediasi melalui pendekatan Restorative Justice serta perkembangan di beberapa negara seperti Amerika, Jepang dan Kanada sebagai dasar perbandingan. Penelitian ini perlu dibahas lebih dalam karena seyogyanya sengketa tersebut dilakukan mediasi melalui pendekatan Restorative Justice sebagai acuan pembaharuan hukum di Indonesia, pendekatan tersebut bertujuan merestorasi tidak hanya bagi pasien, namun juga penyedia layanan kesehatan, dan masyarakat. Sesuai regulasi tentang kesehatan di Indonesia mewajibkan mediasi apabila terjadi kesalahan atau kelalaian oleh tenaga kesehatan sebelum ditempuh jalur hukum lainnya. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konsep, dan perbandingan. Hasil pembahasan penelitian ini memberikan alternatif penyelesaian atau penegakkan hukum medis yang berkeadilan. Kebaharuan penelitian ini dengan melihat penerapan di beberapa negara maju dalam penyelesaian sengketa medik sebagai acuan perkembangan hukum dan gambaran penyelesaian di negara lain.  

<p><em>The Traveling Band Screen (TBS) is a means of filtering trash and sea creatures such as jellyfish in the PLTU Intake area. FFB filters waste by rotating the screen, then the waste is sprayed using backwash water so that the filtered waste can fall into the disposal route. The amount of impurity material stuck on the screen has an impact on the decrease in flow capacity, thus affecting the increase in the load of the TBS motor and causing the TBS to become overloaded so that the PLTU will Shut Down, so an analysis is needed to determine the electric ability of the motor drive of the TBS system to block the screen. One of the analyzes carried out is observing the optimal load of the motor with power: 2/1 HP, Rotation: 1500 rpm with reduction ratio: 1500: 1 to determine the load blockage by using the SEW Eurodrive motor manufacturer. From the results of the load analysis, the existing motor specifications are only able to operate for a screen clogging percentage of less than 13.6%.</em></p>

The purpose of this study is to analyze the neutrality regulation of State Civil Servant (ASN) neutrality in the current regional elections is in effect and how the ideal form of ASN neutrality regulation in the regional elections is viewed from the study of the regional elections Law and other derivative rules as well as the theory of legal objectives. Several regulations, ranging from laws and government law to joint decrees involving several ministries and institutions, were issued in order to limit the space for movement and ensure the neutrality of ASN is maintained in the implementation of regional elections. This research is expected to be able to find the ideal setting regarding ASN Neutrality in regional elections by analyzing several applicable regulations. This study uses a normative juridical approach by using secondary data through the study of legislation and literature searches. This research has a novel perspective, namely trying to find the ideal form of regulation of ASN neutrality in the regional elections in terms of several applicable laws and theories of legal objectives. The results of this study conclude that the neutrality of ASN in the regional elections is regulated by the ASN Law, Regional Elections Law, Government Law Discipline of Civil Servants, Government Law for the Development of Corps Spirit, and Code of Ethics for Civil Servants, Circular Letter of KASN, Circular Letter of Menpan-RB, and Joint Decrees of 5 Ministers/Heads of Institutions. In addition, it is necessary to reposition the ASN neutrality rules under one legal umbrella, namely the KASN Regulations.  Tujuan penelitian ini untuk mengkaji pengaturan netralitas ASN dalam Pilkada yang berlaku saat ini dan bagaimana bentuk ideal pengaturan netralitas ASN dalam Pilkada ditinjau dari kajian pada UU Pilkada dan aturan turunan lainnya serta teori tujuan hukum. Beberapa regulasi mulai dari UU, PP, sampai dengan Keputusan Bersama yang melibatkan beberapa Kementerian/Lembaga diterbitkan dalam rangka membatasi ruang gerak dan menjamin netralitas ASN tetap terjaga dalam penyelenggaraan Pilkada. Penelitian ini diharapkan dapat menemukan pengaturan ideal terkait Netralitas ASN dalam Pilkada dengan menganalisa beberapa regulasi yang berlaku. Penelitian ini menggunakan pendekatan yuridis normatif dengan menggunakan data sekunder melalui studi perundang-undangan dan penelusuran literatur. Penelitian ini memiliki kebaruan perspektif yaitu berusaha menemukan bentuk ideal pengaturan netralitas ASN dalam Pilkada ditinjau dari beberapa perundang-undangan yang berlaku dan teori tujuan hukum. Hasil penelitian ini menyimpulkan bahwa, netralitas ASN dalam Pilkada diatur dalam UU ASN, UU Pilkada,   PP Disiplin PNS, PP Pembinaan Jiwa Korps dan Kode Etik PNS , SE KASN, SE Menpan-RB, dan Keputusan Bersama 5 Menteri/Kepala Lembaga. Selain itu perlu mendudukan ulang aturan Netralitas ASN dalam satu payung hukum yaitu dalam Peraturan KASN.  

This study aims to analyze the legal standing of the deed of amendment to the general meeting of shareholders of a limited liability company and the legal liability of a notary whose deed of amendment to the company is not registered. A notary is a public official who is authorized to make an authentic deed, in making a deed of establishment and changes to a limited liability company, the parties want to be protected and get legal certainty. This writing has urgency, namely whether or not the deed made by a Notary has been requested to change the deed to the Ministry of Law and Human Rights so that it cannot be approved by the Ministry of Law and Human Rights. This research method uses normative juridical research methods. This research has a new perspective because it analyzes the legal position of the deed of amendment to the general meeting of shareholders of a limited liability company that is not registered with the Ministry of Law and Human Rights. The results of the study show that the Notary is responsible for compensating for losses by making a deed of the amendment, changing and correcting the registration data of a limited liability company when there is an error in data entry. The responsibility of a notary for a deed of change of a limited liability company that is not registered is that a notary can make a deed of confirmation or a deed of confirmation of the deed that is not requested, this is done if the shareholders feel they are not harmed due to negligence committed by the board of directors and carry out an inauguration or a deed of confirmation can be made and requested again.  Tujuan dari penelitian ini adalah untuk menganalisis kedudukan hukum akta, perubahan rapat umum pemegang saham perseroan terbatas dan tanggung jawab hukum Notaris yang akta perubahan perseroan tidak terdaftar. Notaris adalah pejabat umum yang berwenang dalam membuat akta autentik, pada proses pembuatan akta pendirian dan perubahan perseroan terbatas para penghadap ingin terlindungi dan mendapatkan kepastian hukum. Penulisan ini memiliki urgensi yaitu keabsahan tidaknya akta yang dibuat Notaris tetapi tidak dimohonkan perubahan akta kepada Kementerian Hukum dan HAM sehingga tidak dapat persetujuan oleh Kementerian Hukum dan HAM. Metode penelitian ini menggunakan metode penelitian yuridis normatif. Penelitian ini mempunyai kebaruan pandangan sebab menganalisis kedudukan hukum akta perubahan rapat umum pemegang saham perseroan terbatas yang tidak didaftarkan ke Kementerian Hukum dan HAM. Hasil penelitian menunjukan bahwa Notaris bertanggung jawab untuk mengganti kerugian melalui pembuatan akta perubahan, mengganti serta melakukan perbaikan pendaftaran perseroan terbatas jika terjadi kesalahan dalam penginputan data. Tanggung jawab Notaris atas akta perubahan Perseroan yang tidak didaftarkan ialah Notaris dapat membuat akta pengukuhan ataupun akta penegasan terhadap akta yang tidak dimohonkan, hal tersebut dilaksanakan jika pemegang saham merasa tidak dirugikan akibat kelalaian yang dilakukan pihak direksi dan melakukan pengesahan atau akta penegasan yang dapat diolah dan dipermohonkan kembali.