The aim of this research is to analyze the validity of gift deeds made by taxpayers with the aim of avoiding tax, by reviewing the role of Notaries in ensuring the legality of gift deeds as well as the relevance of tax provisions related to gifts of property which are part of the Notary's duties and responsibilities. The background of this research is based on several cases that occurred, namely related to the transfer of assets through gifts which are often used to avoid tax obligations. One of the prominent cases is the manipulation of gifts by a taxpayer with the initials TY, a Supreme Court judge, who during the investigation found that the addition of assets was not reasonable and many were made through gifts. The urgency of this writing lies in the importance of ensuring that the gift deed made by the Notary does not violate the law, considering that the Notary is a public official who is responsible for compiling and making authentic deeds. The research method used is normative juridical, with an analytical approach to applicable legal regulations. The research results show that gifts from equal family members who are not related to business are not subject to tax, considering that the practice of giving is often used for tax avoidance, the Notary needs to understand the tax rules related to gifts and sanctions for violations so that the gift deed prepared can be legally accounted for. The novelty of this research is that it identifies notary’s role and analyzes loopholes in regulations that allow taxpayers to take advantage of gift deeds to avoid tax obligations considering that familial grant transactions are often difficult to verify, thereby allowing for misuse by taxpayers.
Tujuan penelitian ini adalah untuk menganalisis keabsahan akta hibah yang dibuat oleh wajib pajak dengan tujuan menghindari pajak, dengan meninjau peran Notaris dalam memastikan legalitas akta hibah serta relevansi ketentuan perpajakan terkait hibah harta yang menjadi bagian dari tugas dan tanggung jawab Notaris.  Latar belakang penelitian ini didasarkan pada beberapa kasus yang terjadi yaitu terkait pengalihan harta melalui hibah yang kerap digunakan untuk menghindari kewajiban pajak. Salah satu kasus yang menonjol adalah manipulasi hibah oleh wajib pajak berinisial TY seorang hakim agung yang dalam pemeriksaan ditemukan penambahan harta yang tidak wajar dan banyak dilakukan melalui hibah. Urgensi penulisan ini terletak pada pentingnya memastikan akta hibah yang dibuat oleh Notaris tidak melanggar hukum, mengingat Notaris adalah pejabat umum yang bertanggung jawab untuk menyusun dan membuat akta autentik. Metode penelitian yang digunakan adalah yuridis normatif, dengan pendekatan analisis peraturan hukum yang berlaku. Hasil penelitian menunjukkan bahwa hibah dari anggota keluarga yang setara dan tidak terkait bisnis bukan merupakan subjek pajak, mengingat praktik hibah sering kali dimanfaatkan untuk penghindaran pajak maka Notaris perlu memahami aturan perpajakan terkait hibah dan sanksi atas pelanggaran agar akta hibah yang disusun dapat dipertanggungjawabkan secara hukum. Kebaruan dalam penelitian ini adalah mengidentifikasi peran Notaris dan menganalisis celah-celah dalam regulasi yang memungkinkan wajib pajak memanfaatkan akta hibah untuk menghindari kewajiban perpajakan mengingat transaksi hibah yang bersifat familial sering kali sulit diverifikasi sehingga memungkinkan penyalahgunaan oleh wajib pajak.

Social support is assistance to individuals in the form of comfort and attention as well as created a feeling of being loved and appreciated by others. Social support of individuals will be able to fulfill one of the psychological needs positively. This can affect subjective well-being in individuals. This study aims to determine and empirically test the correlation between social support and subjective well-being in students of the Psychology Study Program at Sahid Surakarta University. This study used a quantitative method with 67 students as respondents. The sampling technique used a purposive sampling technique. The results indicate that there is a correlation between social support and subjective well-being in psychology students at Sahid Surakarta University. This means that higher social support contributes to the higher subjective well-being of students. In contrast, the lower social support makes for the lower subjective well-being of students.

Adolescence is a time when we, as students, are required to have the ability to make career decisions. Career selection is an important part of the decision-making process in the life of every individual. The purpose of this study was to determine the description of career decision-making actions in class XII students of SMA Negeri 1 Sutojayan. The research method used by the author is qualitative. The number of subjects used in this study was 5 students. This study concludes that, in general, students have quite good career decision-making actions based on five aspects of career decision-making. This shows that students have sufficient awareness and readiness to face their future careers.

This study aims to describe and analyze: How is the Dynamic Capability of the Special Class I Immigration Office of Surabaya in Passport Making Services.  The research method to be used is qualitative descriptive.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informant is the Head of the Suarabaya Special Class I Immigration Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study show that the dynamic capability of the Surabaya Special Class I Immigration Office in the implementation of passport services is able to produce various positive changes in service, which has an impact on improving the quality of passport services better in the eyes of the public. However, there are still several aspects that need to be improved in the implementation of this dynamic capability, especially in exploring feedback from passport applicants in more depth as part of the thinking again mindset, as well as studying service practices from the private sector or foreign immigration to realize a thinking across mindset. The process of forming dynamic capabilities at the Surabaya Special Class I Immigration Office begins with the leadership role of the head of the immigration office who regularly holds meetings with employees. This encourages employees to create various innovations in service, which is a manifestation of the thinking ahead mindset. Service performance evaluation activities that are carried out regularly bring changes in service policies, as an implementation of the thinking again mindset. In addition, an open attitude to learn service practices from other parties through comparative studies with other immigration offices is also part of the application of a thinking attitude mindset.

Tuberculosis has remained a persistent Indonesia health problem. With multiple government and donor initiatives to eradicate TB and its detrimental effects on Indonesia's health outcomes, the incidence of TB in Indonesia is still worsening. This study aimed to investigate the impact of health expenditure on TB incidence in Indonesia, which is one of the countries with the highest TB incidences globally. The method used is (Autoregressive Distributed Lag) to employ short-run and long-run effects using time series data from Indonesia from 2000 to 2021. The Findings demonstrate a significant inverse relationship between health expenditures (both public and private) and the incidence of tuberculosis. Increased public spending on healthcare is associated with a lower incidence of TB, both in the short and long term. Similarly, private health spending significantly contributes to TB reduction, with effects observed both immediately and over the long run. Furthermore, other variables also affect TB incidence. Higher Gini coefficients and unemployment rates are associated with increased TB incidence, while higher rates of BCG immunization and greater public effectiveness are associated with lower TB incidence.

This study analyzes the impact of informal employment on household food security in Indonesia, focusing on concern about food sufficiency, access to nutritious food, and reduced food intake. Using data from the March 2021 Indonesia National Socioeconomic Survey, binary logistic regression models were applied to a weighted sample of household heads actively employed in formal and informal sectors. The analysis reveals that informal employment significantly undermines food security across all measures, with informally employed households facing higher risks of food shortages, reduced nutritional access, and inadequate intake. Vulnerabilities are more pronounced in rural and non-agricultural households. Protective factors such as education, internet access, and health insurance enhance food security, while larger household sizes and underemployment exacerbate risks. This study emphasizes the urgent need for targeted interventions to safeguard food security for vulnerable populations in Indonesia.

Pembelajaran PJOK di sekolah sama seperti proses pembelajaran di tempat lain. Di sekolah terdapat interaksi dan perubahan sikap yang lebih baik. Satu-satunya perbedaan adalah materi yang dipelajari. Faktor yang memengaruhi tercapainya penjas meliputi guru, siswa, lingkungan, minat siswa, motivasi siswa, dan faktor-faktor yang lainnya. Memberikan motivasi kepada peserta didik yang mengikuti pembelajaran pendidikan jasmani sangat penting. Hal ini dikarenakan tidak semua peserta didik memiliki minat terhadap materi yang diajarkan. Fenomena ini dapat dilihat di beberapa sekolah di sekitar lingkungan ketika pembelajaran sedang berlangsung. Penelitian ini bertujuan untuk mengidentifikasi motivasi belajar siswa dalam mengikuti Pendidikan Jasmani Olahraga dan Kesehatan (PJOK) di sekolah menengah atas. Data di uji validitas dan reliabilitas dengan menggunakan SPSS. Data dikumpulkan menggunakan metode angket dan dianalisis menggunakan pengolahan data kuantitatif deskriptif dengan menggunakan Microsoft Excel. Penentuan sampel dilakukan menggunakan rumus Slovin dengan tingkat kesalahan yang telah ditetapkan sebelumnya 10% dan 5%, maka di dapatkan total sampel ialah 416 siswa. Hasil penelitian ini mengindikasikan tingkat motivasi belajar siswa SMA sederajat se-Kecamatan Kandat memiliki kategori baik sekali dengan persentase 87%, perolehan tersebut tentunya dipengaruhi oleh banyak faktor.

Background: Early detection of cervical cancer includes an IVA examination or Pap smear. This test is used to identify cervical cancer and in Islam it is also recommended to maintain (hifdz an-nafsa), namely maintaining reproductive health related to offspring (hifdz an-nasl). The aim of this research is to determine the effect of sharia-based audiovisual education on knowledge, behavior and attitudes towards preventing cervical cancer. Purpose: to determine the effect of sharia-based audiovisual education on knowledge, behavior and attitudes towards preventing cervical cancer. Method: This type of research uses quantitative with a quasi-experimental research design in the form of one-group without control and this research uses an accidental sampling technique with 41 respondents. Data was taken before and after the intervention was given and then analyzed statistically using the Wilcoxon test. Results: The results of the Wilcoxon test research showed that z knowledge calculation was -5.667, behavior -4.583, and attitude calculation -5.831 with an asym.sig value of 0.000. This shows that the p value <0.05 was a difference after the pre-test and post-test of providing audiovisual education. Conclision : There is an influence of providing audiovisual education on knowledge, behavior, attitudes, prevention of cervical cancer with early detection in the working area of ​​the Tlogosari Kulon Health Center, Semarang.

Cardiac Troponin1 (cTn1) is a protein released into the bloodstream following cardiac damage and Brain Natriuretic Peptide (BNP) is a hormone released by the heart in response to ventricular stretch and pressure overload. This study aims to investigate the predictive role of cTn1 and BNP in preeclamptic pregnant women in the third trimester of pregnancy. Forty (40) consenting pregnant women were recruited from St. Philomina Catholic Hospital, Edo State, Nigeria. Blood samples was spun in a bucket centrifuge at 2500 RPM (rounds per minute) for 10 minutes after which plasma was collected and stored frozen in plain sample bottles and was analyzed for Cardiac Troponin 1(cTn1) and Brain Natriuretic Peptide (BNP) by fluorescence immunoassay. Data obtained from this study were analysed using Graph Pad Prism 9. Results generated were expressed as mean ± SEM and a P-value of ? 0.05 were considered statistically significant.  The present study showed that there was statistically significant increase in Brain Natriuretic Peptide (BNP) in preeclamptic women compared to normotensive pregnant women, indicating various underlying pathophysiological processes. These findings suggest the potential predictive roles of this cardiac marker in identifying and monitoring preeclampsia.

The aim of this research is to analyze the evolution and contribution of artificial intelligence (AI) in the Indonesian education system. This research aims to understand how AI technology has developed and been applied in various aspects of education, from administration, personalized learning, to evaluating learning outcomes. The research methods used are literature studies and secondary data analysis from various sources, including academic journals, government reports, and case studies of AI implementation in a number of educational institutions in Indonesia. The research results show that AI has made a significant contribution to improving administrative efficiency, facilitating more adaptive learning, and providing in-depth data analysis for educational decision making. However, challenges such as the digital divide, limited infrastructure, and the need to increase teacher competency in using AI technology still need to be overcome. This research concludes that with the right policy support and investment in infrastructure and training, AI has great potential to transform Indonesian education in a more inclusive and quality direction.