Abstract:Latar Belakang: Petugas kebersihan merupakan kelompok pekerja yang memiliki tingkat risiko tinggi terhadap terjadinya Work-Related Musculoskeletal Disorders (WMSDs) akibat karakteristik pekerjaan mereka yang menuntut aktivitas…
ktivitas fisik berulang dan postur kerja tidak ergonomis. Tujuan: Menganalisis adanya risiko keluhan Work-Related Musculoskeletal Disorders (WMSDs) Pada Petugas Kebersihan RSUD Ngimbang. Metode: menggunakan deskriptif analitik dengan metode observasional dan pendekatan cross sectional pada petugas kebersihan RSUD Ngimbang. Subyek: 20 petugas kebersihan RSUD Nimbang. Hasil: risiko keluhan WMSDs pada petugas kebersihan 80% berisiko rendah dan 20% berisiko sedang Kesimpulan: Kesimpulan dari penelitian ini bahwa tingkat risiko WMSDs pada petugas kebersihan RSUD Nimbang menggunakan NBM berisiko rendah ke arah sedang.
Abstract:The Suspension of Debt Payment Obligations (PKPU) is a legal procedure that allows debtors who are unable, or expect to be unable, to continue paying their due and collectible debts to seek legal recourse. Debtors in such…
h situations can initiate legal action during the PKPU process. However, the question arises: what is the legal certainty for creditors following the Constitutional Court's decision that encourages debtors to pursue legal action? This study uses a descriptive normative research method to analyze the legal issues related to such actions. The findings indicate that the legal recourse available to debtors in specific circumstances significantly impacts creditors. This leads to uncertainties regarding payment, especially if the debtor decides to file for legal action. Additionally, these uncertainties can affect the creditor's business operations. The Constitutional Court's decision, subsequently reinforced by a Circular Letter from the Supreme Court, does not adequately address the gaps in legal certainty faced by creditors. This situation complicates creditors' efforts to secure their rights, which are the obligations of the debtor.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:MSMEs have played considerable role in the socio-economic development in Indonesia. However, the institutions continue to experience numerous challenges and constrains in various aspects. Among the prominent issues include…
de the financing structure, lack of qualified human resources, complexity of government regulations and bureaucracy in some areas such as business start-up and etc. There is hardly any literature that has critically surveyed the issue of why the MSMEs shy away and whether there is an alternative financing model that they can adopt. The present study critically assesses the related literatures and proposes a viable cash waqf-based model which has the potential to benefit Islamic MSMEs. To ensure the successful running of the cash-waqf based model, it is recommended for the model to be established under the umbrella of a respectable Islamic body, namely Indonesia Waqf Council/Badan Wakaf Indonesia (BWI).
Abstract:Disassociation is stated by Karantzas’ through the lens of Jeff Rendell's Thanksgiving film script by analyzing the dynamics of disassociation from the characters' Shariff Eric in this movie script. This study aims to show…
show how the rejection of human nature, manifested through the denial of emotion, warmth, and flexibility, can lead to the experience of dissociation and its psychological and emotional consequences. Thanksgiving movie script is a massacre thriller movie script which is motivated by an endless sense of revenge, which is carried out by the character Sheriff Eric. He has lost a loved one and his future, as a result of thanksgiving night at that time. Then what about the concept of disassociation related in Jeff Rendell Thanksgiving movie script? Through qualitative methods, this study explains how the rejection of human nature. In conclusion, this story shows how a person can lose their humanity.
Abstract:Marriage Law in Indonesia is the result of the convergence between Islamic legal principles and state regulations, as outlined in Law Number 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI). This study aims…
to analyze how Islamic law and positive law interact in regulating marriage and to what extent their convergence occurs in the practice of religious courts and within the Muslim community in Indonesia. The research employs a normative approach by analyzing sources of Islamic law, statutory regulations, and religious court rulings related to marriage. The findings indicate that although Indonesia’s marriage law is based on Sharia principles, several adjustments have been made to align with positive law to ensure justice and protection for all parties, particularly in aspects such as marriage registration, minimum marriage age, and women's rights. The convergence between Islamic law and positive law reflects efforts to harmonize religious values with national legal interests. However, challenges remain in its implementation, particularly concerning child marriage, polygamy, and divorce, which often spark debates in society. Therefore, further studies are needed to evaluate the effectiveness of Indonesia’s marriage regulations and how Islamic law can continue to adapt within the framework of a modern legal state.
Abstract:This article examines how the Superman: Red Son movie by Sam Liu portrays Superman’s overconfidence. The movie is about another universe in DC Comics where Superman is born in Soviet Union within Cold War. It also shows…
s how Superman is practicing his overconfidence within his God Complex as the sole legitimate ruler for his people in Superman: Red Son. In this movie, Superman is depicted as a very tyrannical Soviet leader. Superman also thinks that he is better than other people. He believes that all that he does is justified and bearing truth according to his own values. Through qualitative method, this article would like to explore more whether Superman’s God Complex is closely related to condition of overconfidence. In analysis, Superman is proved to practice overconfidence in underestimating other people, being superior to others, and being arrogant all the time. In conclusion, it is clear that Superman’s God Complex is in matter of overconfidence, especially in his superior behavior towards other people.
Abstract:This research comprehensively examines the use of relative pronouns in English and their implications for language learning, both in academic and practical contexts. Relative pronouns such as who, whom, which, that, and…
whose are essential grammatical elements in complex sentence construction and play a vital role in producing cohesive writing. Through a methodological approach combining descriptive analysis, literature studies, and field research involving 100 English major students, this research investigates various aspects of relative pronoun usage, including grammatical functions, contexts of use, common error patterns, and effective learning strategies. Research findings reveal that 75% of learner difficulties are related to misunderstandings in distinguishing between the use of who and whom, as well as confusion in the placement of that and which. Further analysis shows a significant correlation between mastery of relative pronouns and academic writing ability. This research also identifies and proposes a series of innovative learning strategies, including contextual approaches and corpus-based learning, which have proven effective in improving the understanding and use of relative pronouns. These findings provide substantial contributions to the development of English language learning materials and offer practical implications for teachers in designing more effective teaching strategies for the topic of relative pronouns.
Abstract:This qualitative descriptive study investigated the impact of using board games into English vocabulary instruction for eleventh-grade students at MA Miftahul Ulum Bettet. Data were collected through classroom observations,…
ions, structured interviews with five students and the teacher, and document analysis (lesson plans, student reflections). Thematic analysis revealed that board games significantly enhanced student engagement and motivation, fostering collaborative learning and contextualized vocabulary acquisition. Students reported increased enjoyment and improved vocabulary retention compared to traditional methods. While challenges related to time management and instructional alignment were identified, the findings strongly suggest that board games offer a valuable and effective supplementary approach to vocabulary instruction, aligning with constructivist and experiential learning principles.
Abstract:This study evaluates the effectiveness of the East Java Province DPMPTSP marketing communication strategy in investment promotion in 2023, focusing on the marketing mix elements: product, price, place, and promotion. Through…
ough a qualitative approach, this study analyzes promotional activities that include the development of promotional materials, expansion of international networks, and strengthening of regional branding. The results of the study indicate that innovative efforts in developing promotional materials using the latest technology and interactive approaches have been carried out. However, an in-depth evaluation is needed to ensure the effectiveness of promotional materials in meeting investor needs. Price transparency, although not explicitly focused on, is important for investment decisions. This study recommends improving information related to investment costs and incentives.
International cooperation, such as with the State of Neuvo Leon-Mexico, shows efforts to expand investment networks and global market visibility, with an evaluation of the benefits and costs required. Promotional activities such as seminars on investment strategies focus on strengthening regional branding and effective promotional techniques. The novelty of this study lies in the comprehensive analysis of marketing mix elements in the context of investment promotion as well as recommendations for continuous adaptation according to market changes. These findings provide new insights for the development of more effective investment marketing communication strategies in the future.