Abstract:The discussion related to bank credit problems cannot be denied that there are urgent matters that can be considered disturbing for the bank as a creditor, one of which is related to the impact of divorce which certainly…
causes problems in terms of implementing the credit agreement system made. In several previous studies, it was found that after a divorce, customers face unfavorable financial conditions, so in the end they experience problem loans because the object of credit is joint property. Spouses who have divorced and are entitled to gono-gini property, often have disputes about this. However, the wishes of each party are usually contrary to the laws applicable to the divided gono-gini property. The purpose of this study is to analyze the juridical joint property with the marriage Agreement and analyze the validity of Bank Credit Agreements by customers who are bound by marital Status with the object of joint property.
Abstract:This study aims to determine the application of the elements of the crime of premeditated murder under Article 340 of the criminal code in Decision No : W20.U1/25 / AT.05.02/12/2019 and to find out the legal considerations…
ns of the panel of judges in the imposition of penalties against perpetrators of premeditated murder in the decision No. W20.U1/25 / AT.05.02/12/2019.The method used in this study is the technique of data collection by way of research study of documents conducted in the Gorontalo District Court and reading literature and other reading sources as well as interview techniques in which the authors conduct direct questioning to the parties concerned in this case Gorontalo District Court judges, prosecutors and legal experts concerning the object research. The results of this study showed that the application of elements of the crime of premeditated murder law and Decision No: W20.U1/25 / AT.05.02/12/2019 is accurate.the public prosecutor uses the indictment of the first indictment primair Article 340 of KUHP ,indictment subsidiair 338 of KUHP indictment more subsidair 351 paragraph(3) of KUHP and the second indictment 285 of KUHP
Abstract:The death penalty is the heaviest criminal sanction in the criminal system in Indonesia. It can be said that this is because the death penalty takes a person's life, where the right to life is the basic right of every person.…
rson. In Indonesia, the death penalty is applied to general crimes with serious qualifications and special crimes which are classified as serious crimes. One specific crime that can be sentenced to death is corruption because its impact is so dangerous for the survival of a country. This article will analyze the existence of the death penalty in anti-corruption laws. The results of this research indicate that the existence of the death penalty in anti-corruption law is specifically for corruption committed under certain circumstances. The particular situation in question is corruption carried out in an emergency situation.
Abstract:Low human resources in schools is a problem that often occurs, causing a major impact on the quality of education implementation. To overcome this, it is necessary to develop human resources through in-service training programs…
rograms which are the right and effective solution to overcome this problem. This research aims to reveal the challenges and opportunities as well as strategies in developing human resources at Annur Fatmah Trawas Vocational School, Mojokerto. This research uses a qualitative approach with data collection techniques through interviews, documentation and observation. The data sources used were school principals, teaching staff and educational staff at Annur Fatmah Trawas Vocational School, Mojokerto. The research results show that there are challenges faced in implementing inservice training such as lack of motivation, limited time, and lack of preparation. However, there are also opportunities that can be utilized, such as support from superiors, competent presenters and supporting facilities. Apart from participating in training at school, teaching and education staff also carry out informal self-development. The human resource development process through the inservice training program is carried out in several steps, namely identifying needs, program design, program implementation and evaluation. In this way, teaching and education staff experience benefits such as increasing insight, abilities, skills, and increasing adaptability. So that the inservice training program provides real benefits, which have an important role in improving the quality of education.
Abstract:This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects…
fects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.
Abstract:21st century skills absolutely must be taught at all levels of education, especially elementary schools, because students have experienced very fast changing times. Elementary school students are automatically involved in…
n becoming part of 21st century society. Therefore, 21st century 4C skills, namely Critical Thinking and Problem Solving, Communication, Collaboration, and Creativity and innovation should be taught at all levels of elementary school classes according to the development and needs of students . The aim of the study is to describe the nature of 21st century skills and the importance of their application in elementary schools. The research method used is literature study. The data sources in this study were examined from various reading sources such as books and journal articles. This method is carried out so that this journal article can provide relevant and reliable information based on data sources and provide a clear picture of 21st Century 4C skills in elementary schools. The results of this study indicate that teaching 21st century skills is a necessity for every school to form skilled students in 21st century society. The learning objectives are so that students are familiar with good communication, cooperate in a compact manner, are critical of problems and are able to solve them, and are critical and innovative in their work produce new goods.
Abstract:Solving problems requires the ability to recall the information needed and represented both visually and verbally. This information is obtained, managed and recalled through a system called learning style. This research…
was conducted at Asy-Syifa Al-Inayah Middle School, Jambi City, with the aim of obtaining a description of student representation in solving mathematical problems. Subjects in this study were selected using purposive sampling based on visual, auditory and kinesthetic learning styles. It is hoped that this research will provide benefits in improving mathematics learning. The results of the research show that the representation of auditory students and visual students in solving mathematical problems each fulfills three indicators, while kinesthetic students only fulfill two indicators of mathematical representation. In presenting information, visual and auditory subjects each tend to present it in the form of images (geometry or number patterns) and create situations based on the problem given. Meanwhile, kinesthetic subjects tend to only create images to clarify problems and facilitate their resolution. In solving problems, both visual and auditory subjects are able to solve problems by making patterns based on the problem given and making conclusions from a pattern. It's just that auditory subjects can shorten problem solving steps by using mathematical expressions. Meanwhile, kinesthetic subjects experience problems in solving combinatorics problems, where they are unable to present images or patterns that can help solve the problem.
Abstract:Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service…
vice quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes
Abstract:This study aims to explore teachers' perceptions of challenges in English language teaching and the strategies they use to overcome these challenges. This study used a qualitative approach with a judgement sampling method. …
d. The participants selected were 23 teachers who teach English at all levels of education, ranging from primary school to university. The data was collected through a survey distributed using google form, the survey was conducted to gather the experiences, and opinions of the teachers regarding the challenges they face in teaching English. The results showed that the different ability levels of students, time constraints, availability of teaching resources, and the perception of English as a foreign language were the main challenges faced by the teachers. To overcome these challenges, teachers use various strategies, including attending training and seminars, using technology in teaching, and conducting continuous evaluation and assessment. In addition, collaboration among teachers and increased professional training are also considered important in overcoming challenges in English language teaching. The findings provide valuable insights for the development of more effective strategies and policies to improve the quality of English language teaching in schools.
Abstract:This research aims to uncover the problems of Integrated Services (PATENT) in the Winongan District Office, Pasuruan Regency with a MANUAL queuing system. From some information gathered from people queuing, services using…
g a manual queuing system are less effective and efficient. So, to meet the needs of good community service, District Offices need to innovate a DIGITAL queuing system. Integrated Service (PATENT) problems at the Winongan District Office, Pasuruan Regency with a MANUAL queuing system. From some information gathered from people queuing, services using a manual queuing system are less effective and efficient. So, to meet the needs of good community service, District Office Agencies need to innovate a DIGITAL queuing system. Innovation is a shift from traditional management principles, processes and practices or a shift from old organizational forms to modern management. Government services to the community, known as public services, are a very strategic issue because of the interaction between the government and the community. This research uses a qualitative descriptive approach to determine public service innovation. The data used are primary data and secondary data. Data collection techniques were carried out using observation, interviews and documentation. The research results show that public service innovation with a digital queuing system is a conceptual innovation which gives rise to new paradigms, ideas, thinking and breakthroughs. Meanwhile, delivery innovation includes new ways or ways of solving problems, providing services or interacting with clients for the purpose of providing special services to customers.