This study aims to determine the implementation of PP 24/1997 in the process of registering the transfer of land rights due to inheritance based on the statement of heirs, and to find out the process of registering the transfer of rights due to inheritance at the Makassar City Land Office not using the Deed of Sharing Joint Rights as stipulated in PP 24 /1997, but using a statement letter based on heirs. The sampling technique used in this research is purposive sampling, namely the purposeful sampling, which is carried out by taking subjects based on a specific purpose, citing limited time, effort and cost, so it cannot be obtained. taking samples that are large in number and far apart.1 Especially PPAT, the main criterion in determining the sample is PPAT who has been in contact with the Makassar City Land Office in relation to land registration. The results showed that the registration of the transfer of land rights due to inheritance applied by the Makassar City Land Office could be carried out only by making a statement of heirs on the basis of a statement of heirs whose contents designate one of the heirs as the right holder, the registration of the transfer of rights can be directly carried out. without any legal action before the authorized official, namely PPAT, by making a deed of sharing rights together. The process of registering the transfer of rights due to inheritance at the Makassar City Land Office does not use the Deed of Sharing Joint Rights due to strong customary influence so that there are still many community members who transfer land rights under their hands.
Keywords: transfer of rights, inheritance, heirs, PPAT

An abstranct is a brief summary of a research article, thesis, review, conference proceeding or Management of incoming and outgoing mail archives is an important activity that must be carried out by an agency. Correspondence activities must get serious attention, because the contents of the letter to the agency will be a means of achieving the goals of the agency, therefore it is necessary to have good mail management in a company or agency. Therefore, the government issued Governor Regulation Number 1 of 2011 concerning the management of dynamic archives, mail management must be developed by means of information technology and developed into a means of regional government office administration system. The purpose of this study is to describe the management of incoming and outgoing mail archives at the General Bureau and Equipment for the Regional Secretariat of Sulawesi Province. The research approach used is descriptive qualitative and is supported by secondary data. The type of data used is primary data obtained from interviews and secondary data obtained from data processing and observation. The data analysis technique starts from collecting information through interviews and at the final stage by drawing conclusions. The results showed that the management of incoming and outgoing mail archives at the General Bureau and Equipment of the Regional Secretariat of South Sulawesi Province had not run effectively and efficiently, where the management of outgoing mail had not been running properly, which was caused by facilities and infrastructure factors as well as unsupporting human resources.

Telang flower (Clitoria ternatea L.) is a plant that has long been used in medicine and has been shown to have antibacterial activity. This study aims to determine and test the antibacterial activity against S. epidermidis bacteria. This research method uses laboratory experiments conducted in vitro. The liquid body wash formulation of C. ternatea L. flower ethanol extract was made with various concentrations, namely 10%, 15% and 20%. The liquid body wash preparation was tested for its antibacterial activity against S. epidermidis bacteria using the disc diffusion method. The working procedure includes extraction, preparation of liquid body wash preparations, evaluation of preparations and testing of antibacterial activity of liquid body wash preparations of C. ternatea L flower ethanol extract. The results showed that C. ternatea L. flower ethanol extract had inhibitory zone activity against S. epidermidis bacteria. at each concentration, namely 10% of 3.33 mm, 15% of 3.8 mm and 20% of 6.13 mm. Meanwhile, the results of the evaluation of the preparations of all liquid body wash formulations of C. ternatea L. flower ethanol extract met the standards.

This study aims to analyze the determinants of stock prices of technology companies in developed countries, developing countries and Indonesia. The method used in this research is descriptive qualitative with a literature review model based on 21 scientific articles regarding stock determination of technology companies. From this study it can be concluded that technology companies in developed countries, developing countries and Indonesia have some differences in stock price determination in their scope. This is due to differences in market conditions of each country.
Keywords : Stock Price, Technology Enterprises, Developed Country, Emerging Country.
 
Penelitian ini bertujuan untuk menganalisis determinan harga saham perusahaan teknologi di negara maju, negara berkembang dan negara Indonesia. Metode yang digunakan dalam penelitian adalah kualitatif deskriptif dengan model literatur review berdasarkan 21 artikel ilmiah mengenai determinasi saham perusahaan teknologi. Dari penelitian ini dapat disimpulkan bahwa perusahaan teknologi di negara maju, negara berkembang dan Indonesia memiliki beberapa perbedaan determinasi harga saham dalam cakupannya. Hal ini diakibatkan adanya perbedaan kondisi pasar masing-masing negara.
Kata Kunci : Harga Saham, Perusahaan Teknologi, Negara Maju, Negara Berkembang.

This research aims to find out the negative influence of the variables of effectiveness of internal control, individual morality, and the role of panureksa of tendency of accounting fraud at the Village Credit Institution, Sukawati District. This research design uses quantitative research methods. Data was collected by using a questionnaire method. The population in this study is all LPD in Sukawati District which amounted to 33 LPD with a total of 99 respondents. This study used purposive sampling techniques. The sample was taken as many as 3 people from each LPD in Sukawati District. The data obtained in this tsudy will be analyzed using multiple linear regression analysis with the help of SPSS version 25. The results of the t test and the direction of the negative β coefficient showed that the variables of the effectiveness of internal control, individual morality, and the roleh of panureksa each ngeative effect of tendency of accounting fraud at the Village Credit Institution Sukawati District.
 
Keywords: effectiveness of internal control, individual morality, the role of panureksa  
 
 
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh negatif dari variabel efektivitas pengendalian internal, moralitas individu, dan peranan panureksa terhadap kecenderungan kecurangan akuntansi di Lembaga Perkreditan Desa Kecamatan Sukawati. Rancangan penelitian ini menggunakan metode penelitian kuantitatif. Pengumpulan data dilakukan dengan metode kuesioner. Populasi dalam penelitian ini yaitu seluruh LPD di Kecamatan Sukawati yang berjumlah 33 LPD dengan total responden sejumlah 99 orang. Penelitian ini menggunakan teknik purposive sampling. Sampel diambil sebanyak 3 orang dari tiap LPD yang ada di Kecamatan Sukawati. Data yang diperoleh dalam penelitian ini akan di analisis menggunakan analisis regresi berganda dengan bantuan SPSS versi 25. Hasil uji t dan arah koefisien β yang negatif menunjukkan bahwa variabel efektivitas pengendalian internal, moralitas individu, dan peranan panureksa masing-masing berpengaruh negatif terhadap kecenderungan kecurangan akuntansi di LPD Kecamatan Sukawati.
Kata Kunci: efektivitas pengendalian internal, moralitas individu, peranan panureksa

Penelitian ini bertujuan untuk mengetahui pengaruh variabel mutasi terhadap kepuasan kerja, pengaruh variabel reward terhadap kepuasan kerja, pengaruh variabel mutasi terhadap Produktivitas Kerja pengaruh variabel reward terhadap Produktivitas Kerja, pengaruh kepuasan kerja terhadap Produktivitas Kerja pengaruh variabel mutasi terhadap Produktivitas Kerja Melalui Kepuasan Kerja Sebagai Variabel dan Untuk mengetahui pengaruh variabel reward terhadap Produktivitas Kerja Melalui Kepuasan Kerja Sebagai Variabel Intervening Jenis penelitian ini merupakan penelitian yang menggunakan metode kuantitatif, variabel bebas dalam penelitian ini adalah variabel Mutasi (X1), Reward (X2) Variabel terikat pada penelitian ini adalah Produktivitas Kerja (Y) dan Variabel intervening dalam penelitian ini adalah Kepuasan Kerja (Z). populasi yang digunakan dalam penelitian ini karyawan tetap PT Karyamitra Budisentosa yang total berjumlah 85 karyawan, dengan teknik pengambilan sampel menggunakan total sampling. Analisa data menggunakan analisis jalur , uji hipotesis dan uji sobel. Kesimpulan pada penelitian ini antara lain terdapat pengaruh mutasi terhadap kepuasan kerja, Terdapat pengaruh reward terhadap kepuasan kerja, Terdapat pengaruh mutasi terhadap produktivitas kerja, Terdapat pengaruh reward terhadap produktivitas kerja, Terdapat pengaruh kepuasan kerja terhadap produktivitas kerja, Tidak terdapat pengaruh mutasi terhadap produktivitas kerja melalui kepuasan kerja sebagai variabel intervening, Tidak terdapat pengaruh reward terhadap produktivitas kerja melalui kepuasan kerja sebagai variabel intervening.

Bahasa Inggris diakui sebagai bahasa internasional dengan jumlah penutur terbanyak di dunia. Saat ini, kemampuan berbahasa Inggris dianggap menjadi salah satu kemampuan yang seharusnya mampu dikuasai oleh semua orang, secara khusus bagi kelompok anak-anak. Menurut psikologi perkembangan, anak-anak usia sekolah pada umumnya berada di tahap periode kritis (critical period). Pada tahap ini, anak-anak mampu menyerap bahasa secara maksimal sehingga pendidikan bahasa Inggris bagi anak-anak di usia sekolah dirasa akan lebih tepat untuk dilakukan. Sayangnya, akses pendidikan bahasa Inggris di beberapa tempat masih sangat terbatas, termasuk di Dusun Ngroto. Keterbatasan akses pendidikan bahasa Inggris di Dusun Ngroto disebabkan oleh terbatasnya pengajar yang tersedia. Oleh karena itu, kegiatan ini berfokus pada pengajaran bahasa Inggris bagi anak-anak usia sekolah, yakni usia TK dan SD melalui kegiatan bimbingan belajar bahasa Inggris. Kegiatan bimbingan belajar bahasa Inggris ini juga merupakan bagian dari rangkaian kegiatan Pembelajaran Lapangan Terpadu Fakultas Ilmu Sosial dan Komunikasi UKSW.

BUMDes diharapkan mampu menjadi salah satu sumber pengembangan perekonomian masyarakat desa. Harapan tersebut harus mampu dijawab BUMDes melalui penyusunan pembukuan yang akuntabel dan terorganisir. Pengabdian Masyarakat ini dilakukan di BUMDes Maskumambang yang belum sepenuhnya mampu melakukan penyusunan pembukuan secara akuntansi. Tujuan dari pengabdian masyarakat di BUMDes Maskumambang adalah sebagai bentuk partisipasi akademisi kepada masyarakat untuk membantu mengatasi masalah-masalah yang terjadi. Pelaksanaan pengabdian masyarakat di BUMDes Maskumambang bermaksud untuk meningkatkan pemahaman atas pentingnya sistem pembukuan pada BUMDes Maskumambang. Pengabdian masyarakat dilakukan dengan membantu penyusunan template laporan keuangan, penyuluhan dan pelatihan template laporan keuangan kepada karyawan BUMDes. Hasil pengabdian masyarakat ini adalah peningkatan pemahaman karyawan BUMDes atas pentingnya pembukuan yang akuntabel dan terorganisir serta identifikasi atas kebutuhan BUMDes Maskumambang.

Minimnya SDM dari latar belakang akuntansi di Gereja Kristen Jawa Ambarawa, maka disusunlah data alur bagi penerimaan kas seperti DFD, REA, dan flowchart dengan tujuan untuk mempermudah dalam pemahaman dan memberikan kejelasan bagi jemaat dan majelis dalam hal penerimaan serta pengelolaan kas. Selain itu, sekalipun organisasi ini bergerak dalam bidang non profit, namun pengendalian internal juga dibutuhkan untuk mengatasi dan mencegah kemungkinan fraud yang ada di dalam organisasi ini. Untuk itu tim pengabdi menyusun skenario pengendalian internal baik preventif, detektif, dan korektif.

During the early Covid-19 pandemic, led by controversial presidential figure Donald Trump, the US seemed to be overwhelmed by this microbial creature, proving to be one of the countries with the most Covid-19. Besides health impacts, there are many multi-effects afterward, such as economic, social, political, and so on, that must be faced after this Covid-19 outbreak. Moreover, the US will hold a presidential election in November 2020. This challenge makes Trump must focus on how to complete Covid-19 while maintaining electability as President. One of the methods adopted is by forming narration through Twitter. Donald Trump is an active Twitter user who often tweets about his stance. Therefore, this study wants to analyze Trump's Twitter tweet content based on propaganda based on six propaganda classifications based on Holly Thayer's Theory. The quantitative content analysis method is the systematic and replicable examination of symbols of communication. The object of research in this article is Twitter's @realDonaldTrump tweet. We analyzed Donald Trump's Twitter content in the period 1 March 2020-27 May 2020 with a systematic random sample method. Our result shows that Trump constructs a message to support his policy and maintain his electability.