Abstract:The legal basis of a valid contract according to the Civil Code is regulated in Article 1338 of the Civil Code, namely that all formal contracts apply as law for the parties thereto. From this article it can be concluded…
that there is a principle of freedom of contract, but this freedom is limited by the law of coercion, so that the contracting parties must submit to the law of coercion. The legal consequences of a previous contract for the parties to the contract can be terminated by one of the parties who submits a request for cancellation, a demand for a refund or even a claim for compensation if misstatements and errors are found in the contract and the backdated date. The validity and date of withdrawal of physical evidence of the contract, it is necessary to first examine the conditions for the validity of the contract, which must meet the prerequisites (agreement of the parties), although Article 1321 of the Civil Code emphasizes the validity of the contract itself, which must not be the result of error, coercion or fraud.
Abstract:The legal basis of a valid contract according to the Civil Code is regulated in Article 1338 of the Civil Code, namely that all formal contracts apply as law for the parties thereto. From this article it can be concluded…
that there is a principle of freedom of contract, but this freedom is limited by the law of coercion, so that the contracting parties must submit to the law of coercion. The legal consequences of a previous contract for the parties to the contract can be terminated by one of the parties who submits a request for cancellation, a demand for a refund or even a claim for compensation if misstatements and errors are found in the contract and the backdated date. The validity and date of withdrawal of physical evidence of the contract, it is necessary to first examine the conditions for the validity of the contract, which must meet the prerequisites ( agreement of the parties), although Article 1321 of the Civil Code emphasizes the validity of the contract itself, which must not be the result of error, coercion or fraud.
Abstract:Women, especially housewives, hold a number of central functions in the family and are important economic resources. Empowerment of women is very important because it can create conditions, atmosphere, climate, which allows…
ows the potential to develop. The main priority of empowerment is the creation of independence. Self-empowerment efforts have also been realized by groups of housewives who are PKM partners, consisting of three people joined in the "SMA HKBP" and three people from the "SMA HKBP" located in, Dolok Sanggul. The objectives of this PKM activity are: 1) help empower groups of housewives who desire to become entrepreneurs; 2) help PKM partners in creating skills and comfort in community life through entrepreneurship; 3) improve thinking, reading and writing skills or other skills such as internet use. The targets of this program are: 1) the formation of a new business in the field of handicrafts from rope or thread curry (macrame); 2) availability of production support tools to produce creative macramé products; 3) there is an increase in knowledge and skills in producing various types of creative macarame products and are in demand by consumers. The outputs of this program are: Entrepreneurship Module, Basic Financial Accounting Module, and Use of Technology, Information and Communication Module. The implementation method is carried out to achieve the purpose of community service through PKM activities through discussion methods, technical guidance/training, workshops, and mentoring. Through PKM activities, empowering partner groups to become entrepreneurs is expected to help empower groups of housewives who are PKM partners so that they can improve the welfare of families and surrounding communities in a concrete manner .
Abstract:Today's education faces the challenge of preparing students with competencies that are relevant to the demands of the times. This research aims to explore innovative strategies in improving 21st Century competencies at SMPN…
MPN 46 Surabaya. The research method involved classroom observation, interviews with teachers, and document analysis. Findings show that project-based learning, the use of interactive technology, cooperative learning models, and student-centered approaches are effective in developing 21st Century competencies. In addition, simulation activities, innovative curriculum development, special extracurricular programs, and continuous teacher training also play an important role. The conclusions emphasize the need for inclusive and innovative learning approaches in dealing with the demands of modern education. The findings provide a strong foundation for the development of effective learning strategies to improve students' 21st Century competencies in the future.
Abstract:The background of this study is based on the increasing tendency of deviant behavior and delinquency among elementary school students, which demands an early approach to character education. Nalanda students who serve as…
Buddhist Religious Education teachers have a strategic role in shaping the character and behavior of students through the internalization of Buddhist Pancasila values, which are expected to prevent potential delinquency and foster students who are morally and spiritually grounded. This study aims to analyze the roles, effectiveness, and strategies employed by Nalanda students in instilling Buddhist Pancasila values in elementary schools as a preventive effort against juvenile delinquency. This research applies a qualitative approach with a descriptive method. The study was conducted at Mutiara 17 August Elementary School, Edelweiss School, and Bina Pelita Bangsa Elementary School. Data were collected through in-depth interviews, observations, and documentation involving Nalanda students, principals, and homeroom teachers in five elementary schools. The data analysis technique employed was the interactive model of Miles and Huberman. The results reveal that Nalanda students act as value educators by instilling principles such as loving-kindness (mettā), responsibility, discipline, and respect for parents and teachers. The strategies used include role modeling, habituation in Buddhist spiritual practices, integration of values in learning, and personal approaches to students. The effectiveness of these roles is reflected in students' behavioral changes, such as becoming more orderly, polite, and the declining incidence of violations and social conflicts. The role of Nalanda students as Buddhist Religious Education teachers has proven to contribute significantly to the prevention of juvenile delinquency through character education based on Buddhist Pancasila values.
Abstract:This research investigated the correlation of excessive assignments on the mental health of fifth-year English language students at State Islamic Religious Institution in Central Kalimantan. The research hypothesized a strong…
trong positive correlation between perceived assignment load and mental health problems. The method of this research used quantitative approach using a questionnaire. The Data was collected from 20 participants. The researchers, analyzed the data using pearson's correlation coefficient JASP to examine the relationship between excessive assignment and mental health condition. Based on the findings, the result showed a significant positive correlation (r = 0.900, p <.001) between excessive assignment and mental health condition, indicating that 81.0% of the variance in students' mental health could be attributed to their perceived workload. Educational institutions should take proactive steps to manage student workloads and provide mental health support services, such as counseling, time management training, and flexible deadlines. Promoting a balanced approach to academic assessment that prioritizes both academic excellence and student well-being is crucial for fostering the success and well-being of English language students. This research limited due to the small sample size and focus on a specific student population. Future research with larger and more diverse samples is needed to further explore the complex relationship between academic demands and student mental health. The findings highlight the urgent need for universities and educators to prioritize student mental health alongside academic achievement. Implementing practical strategies to manage workloads and provide mental health support can promote a more holistic and student-centered educational environment.
Abstract:This article explains the importance of conducting a needs analysis in developing an English language course for an open curriculum. The independent curriculum is a learning framework that aims to holistically improve students'…
udents' English language skills while considering local needs and contexts. In this context, needs analysis has become an important stage in ensuring that the material, techniques, and evaluation in the English language course meet the needs of students. The article discusses the importance of needs analysis in designing English language courses. Needs analysis helps determine appropriate learning objectives and guides curriculum development. The curriculum can be designed to integrate relevant and practical language skills while comprehensively assessing student needs. Additionally, needs analysis allows for the customization of learning programs to student characteristics. Each group of students has unique backgrounds, interests, and demands. By studying students' needs specifically, teachers can select and design resources that are appropriate for their skill level, interests, and context. This will encourage students to learn. The article also emphasizes the importance of involving students in the needs analysis process
Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..
Abstract:The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports…
eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Abstract:The advancement of science impacts learning innovations that fulfill the requirements for resolving issues in the field of education. The goal of this project is to find instructional resources for writing short stories…
that are appropriate for class IX students. This research used a descriptive qualitative methodology to collect data using interviews and questionnaires. The findings indicated that there were constraints and a lack of teaching resources for class IX students at SMP Negeri 24 Kerinci to write short stories. The final results indicate that creative teaching tools based on the Cerpengram technique are required to facilitate comprehension of the subject matter, particularly short story writing abilities. According to the requirements analysis, 100% of students and instructors demand novel teaching resources based on the Cerpengram technique that have been produced in the form of e-modules.